Pa4ro 

if  232 


Duke  University  Libraries 


D03209620M 


CIRCULAR  REQUIRING  TAX  COLLECTORS  TO  RE- 
TAIN AND  PAY  OVER  ALL  THE  COIN  COLLECTED. 

CONFEDERATE  STATES  OF  AMERICA,  ^ 

Treasurv  Departmrnt,  2 

Richmond,  January  10,  1862.       ) 

Sir  :  Tlie  law  requires  that  the  war  taxes  shall  be  paid  in 
coin  01  Treasury  Notes.  For  obvious  reasons,  you  will  re- 
quire your  sub-collectors  to  retain  and  pay  over  to  you  all 
the  specie  collected  and  forbid  them  to  exchange  any  coin  thus 
collected  for  Treasury'  Notes.  Any  regulation  or  plan  yon 
may  adopt  calculated  to  secure  this  object  w^ill  receive  the 
approbation  of  this  Department. 
Very  r'espectfully, 

(Signed,)  C.  O.  MEMMINGER, 

Secretary  of  Treasury. 


REGULATIONS  IN  REFERENCE  TO  THE  COM- 
PENSATION OF  SUB-COLLECTORS,  IN  CERTAIN 

CASES. 


Confederate  States  of  America, 

Treasury  Department, 
Richmond,  May  13,  1862. 

Congress  having  passed  an  Act  to  authorize  the  Secretary 
of  the  Treasury  to  pay  District  Collectors  in  certain  cases, 
the  following  regulations  for  the  establishment  of  their 
claims,  under  the  Act,  must  be  observed. 

The  Secretary,  being  authorized  by  the  Act,  to  pay  the 
geveral  District  Collectors  of  the  War  Tax,  in  those  States 
that  have  assumed  the  payment  of  the  War  Tax,  an  amount 
not  to  exceed  the  sum  of  one  hundred  dollars,  each  Collector 
in  such  States,  who  shall  have  given  bond  and  discharged 
the  duties  required  by  law,  shall  make  out  an  account  stated 
against  the  Confederate  States,  for  compensation  not  to  ex- 
ceed the  sum,  one  hundred  dollars,  to  which  account  he  shall 
attach  his  name.  The  account  shall  state  the  services  per- 
formed, and  the  Chief  Collector  of  his  State  shall  certify  in 
writing,  upon  said  account,  that  said  Collector  has  given 
bond  and  performed  to  his  satisfaction  the  duties  required  of 
him  by  law,  after  Avhich  the  account  shall  be  transmitted  to 
the  Treasury  Department  for  examination  and  settlement. 

The  assessors  in  each  State  will  render  their  accounts  to 
the  Chief  Collector,  Avho  shall  certify  the  same  to  the  Trea- 
sury Department,  whereupon,  after  being  duly  audited, 
Treasury  drafts  for  each  claim  will  be  forwarded  to  the  Chief 
Collector  to  be  delivered  to  the  several  assessors. 

C.  G.  MEMMINGER, 
Secretary  of  Treasury. 


No.  34.]  AN  ACT 

To  authorize  the  Secretary  of  the  Treasury  to  pay  District 
Collectors  in  certain  cases. 

Section  1 .  The  Congress  of  the  Confederate  States  of  Amer- 
ica do  enact,  That  the  Secretary  of  the  Treasury  be,  and  he 
is  hereby  authorized  to  pay  a  part  of  the  salaries  of  the  sev- 
eral District  Collectors  of  the  War  Tax,  authorized  by  the 
act  entitled  "  an  act  to  authorize  the  issue  of  Treasury 
notes,  and  to  provide  a  AVar  Tax  for  their  redemption,"  ap- 
proved August  19th,  1861,  in  those  states  which  have  as- 
sumed the  payment  of  said  tax  :  Provided,  that  in  no  case 
shall  the  amount  so  paid  to  each  Collector  exceed  the  sum  of 
one  hundred  dollars  :  And  Provided  further,  the  Secretary  of 
the  Treasury  shall  be  satisfied  that  said  Collector  gave  bond 
and  rendered  services  as  required  by  said  act,  previous  to 
the  assumption  of  said  tax  by  the  respective  States,  equal  in 
value  to  the  sum  to  be  paid. 

Abproved  April  11,  1862. 


CIRCULAR  IN  REFERENCE  TO  THE  QUALIFICATION 
OF  TAX  COLLECTORS. 

CONFEDERATE  STATES  OF  AM^lRICA,  i 

Treasury  Department,  > 

Richmond,  October  12,  1862.      ) 

Sir  :  On  page  2  of  the  War  Tax  Instructions,  it  is  required 
that  "  each  tax  collector  shall  take  the  usual  oath  of  office, 
and*  shall  give  bond  for  the  faithful  performance  of  the  duties 
of  his  office,  with  sufficient  sureties,  in  a  sum  sufficient  to 
cover  the  presumptive  amoun,t  of  taxes  which  he  will  collect 
until  that  sum  shall  reach  $  25,000."  To  facilitate  the  speedy 
qualification  of  tax  collectors,  the  sufficiency  of  their  sureties 
may  be  certified  by  any  Judge  of  the  Confederate  District 
Courts  or  Judge  of  a  State  Court,  or  Presiding  Justice  of 
any  County  Court,  and  the  oath  may  be  administered  by  any 
Acting  Justice  of  the  Peace.  The  bond  must  be  attested  by 
two  or  more  credible  witnesses,  and  when  complete,  must.be 
sent  to  the  chief  collector  and  by  him  registered,  and  then 
sent  to  the  Treasury  Department.* 

Yery  respectfully, 
(Signed,)  C.  G.  MEMMINGER, 

Secretary  of  Treasury. 


V  J 


TAHNDASSESSIEIfTACIS, 

AND   AMEJ^DMENTS. 

THE  TAX  ACT  OF  24th  APRIL   18G3.  AS  AMENDEl). 

/T^-'^^,-^-«-'at-*-^    /  /  ,    X  S  ^ ^  ,    

AJ^  ACT  to  amend  an  Act  entitled  "  An  Act  to  lay  taxes  for 
the  common  defence  and  carry  on  the  Got'ernment  of  the 
Confederate  States,"    approved  April  24^/i,  1863. 

The  Congress  of  the  Confederate  States  of  America  do  enact, 
That  an  Act  entitled  "  An  Act  to  lay  taxes  tor  the  common  defence, 
and  carry  on  the  Government  of  the  Confederate  States,"  approved 
April  2-t,  1863,  be  and  the  same  ia  hereby  auiendod,  so  as  to  read 
as  follows  : 


REGIS rRATION    OF    BUSINESS. 


Sec.    1.   Every  person  engaged  or  intending  to  cngagiiin  any  busi- 
ness named  in  the  fourth  section  of  this  act,  shall  within  sixty  days  Uuninesgtobereg- 

.  ,,"..,.•'  "^  ,  istered  withm  six- 

after  the  p  )>!s-ige  of  this  act,  or  at  the  time  ot  beginning  business,  and  tydays  afierpw- 
on  the  first  day  of  January  in  each  year  thereafter,  register    with  the  Xl^f  jlnnlly  "^n 
district  collector,  in  such  form  as  th.^  commissioner  of  taxes  shall  pre-  each  year  there- 
scribe,  a  trne  account  of  the  name  and  residence  of  each  person,  firm,  * 
or  corporation  engaged  or  interested  in  the  business,  with  a  statement 
of  the  time  for  .vhich,  and  the  place  and  manner  in  which  the  same  is 
to  be  conducted,  and  of  all  other  facts  going  to  ascertain  the  amount  , 

of  tax  upon  such  business  for  the  past  or  the  future,  according  to  the 
provisions  of  this  act.  At  the  time  of  such  registry,  there  shall  be  Specific  tax  p»id 
paid  to  the  collector  the  specific  tax  for  the  year,  ending  on  the  next  atumeofregsiry. 
thirty-first  of  December,  and  such  other  tax  as  may  be  d'le  upon  sales 
or  receipts  in  such  business,  at  the  time  of  such  registry,  as  herein 
provided ;  and  the  collector  shall  give  to  the  person  making  such  reg- 
istry a  copy  thereof,  with  a  receipt  for  the  amount  of  tax  then  paid. 

Sec.  2.  That  any  person  failing  to  make  the  registry,  and  to  pay  the  tax 
required  by  the  preceding  section,  shall  in  addition  to  all  other  taxes  (,oubie"tax?  ^*^ 
upon  his  business  imposed  by  this  act,  pay  double  the  amount  of  the 
specific   tax  on  such  business,  and  a  like  sum  for  every  thirty  days  of 
such  failure. 

Sec.  3.  That  except  where  herein  otherwise  provided,  there  shall  be  a 
separate  registry  and  tax  for  each  business  mentioned    in  the  fourth    separate  regis 
section  of  this  act,  ani  for  each  place  of  conducting  the  same,  but  no  ^^  <>  e  ep  . 
tax  shall  be  required  for  the  mere  storage  of  goods  at  a  place  other  than 


2  THE    TAX    ACT. 

the  registered  place  of  business.     Upon  evci'y  change  in  the  place  of 
conducting  a  jegistcrod  business,  there  shall  be  a  new  registry,  but  no 
inoaB8ofiie»»h  additional  tax  shall  be  required.     Upon  the  death  of  any  person  Con- 
or ehango  of  pinco  jJucting  a  business  registered  and  taxed  as  herein  required,  or  upon 
made*''* ''  °  *  the  transfer  of  the  business  to  another,  the  business  shall   not  be  sub- 
jected to  any  additional  tax,  but  there  shall  be  a  new  registry  in  the 
name  of  the  person  authorized  by  law  to  continue  the  business. 

BANEBRS,     AUCTIONEERS,     DEALERS,     ETO. 

,  ^v  >s^     Sec.  4.  That  upoB^fich''ti3d^bq^iyj^<y^occupat^i   liereinafte^ 
named,  the  following  taxes  shall  be  levied  and  paid  for  the  year,  ending 
Tax  paid   for  on  the  thirty-first  of  December,  eighteen  hundred  and  sixty-three,  and 
year  «iiriing  Hit  {qj.  q^(,\^  and  cvcry  year  thereafter,  viz  : 

I.  Bankers  shall  pay  five  hundred  dollars.     Every -person  shall  be 
Bankers  t.Mio.    <3cemed  a  banker  witlfi«  the  meaning  of  this  act  Pfho  keeps  a  place  of 

business  where  credits  are  opened  in  favor  of  any  person,  firm  or  cor- 
poration, by  the  deposit  or  collection  of  money  or  currency,  and  by 
whom  the  same  or  any  part  thereof  shall  be  paid  out  or  remitted  upon 
the  draft,  chf  ck  or  order  of  such  creditor ;  but  not  to  include  any^bank 
no^ineiucitid '"""^^  J^g^'lj  authorized  to  issue  notes  as  circulation,  nor  agents  for  the  sale 
of  merchandize  for  accoust  of  producers  or  manufacturers. 

II.  Auctioneers  shall  pay  fifty  dollars  and  two  and  a  half  per  centum 
on  the  gross  amount  ot  sales  made :  Provided  however,  That  on  all 

and  two  and  a  half  salos  at  ftuction  of  stock  OT  Bceurities  for  money,  the  tax  shall  be  one 

gaieB^onefo'unuof  f<^'">'^b  "^  036  pcr  ccntum  on  the  gross  amount  of  sales.     Every  person 

one  per  cent,  on  shall  bc  (lecmcd  an  auctionccr,  within  the  meaning  of  this  act,  whose 

^^°'^^'  occupation  it  is  to  ofTer  property  for  sale  to  the  highest  or  best  bidder 

at  public  outcry.     The  tax  upon  the  auctioneers  shall  bo  deemed  a  tax 

upon  the  personal  privilege,  to  be  paid  by  each  individual  engaged  in 

the  business,  and  without  regard   to  the  place  at  which  the  same  is 

conducted.     No  tax  shall  be  required  upon  auction    sales  made  for 

No  tax  on  [.er  dcalcrsin  a  business  registered  and  taxed,  and  at  their  place  of  business, 

f"''»  ""^Kiste  red  q,-  upon  official  salcs  at  auction,  made  by  judicial  or  executive  officers, 

or  bv  personal  representatives,  guardians  or  committees. 

III.  Wholesale  dealers  in  liquors  of  any  and  every  description,  in- 
whoiesaie  deal-  cluding  distilled  Spirits,  fermented  liquors,  and  wines  of  all  kinds,  shall 

rnrrsiiw^cent^on  P^V  ^^^  hundred  dollars,  and  five  per  centum  on  the  gross  amount  of 

gross  sales.  salcs  made.     Every  pprson,  other  than  the  distiller  or  brewer,  who  shall 

sell  or  oflfer  for  sale,  any  such  liquors  or  wines,  in  quantities  of  more 

than  three  gallons  at  one  time,  to  the  same  purchaser,  shall  be  regarded 

as  a  wholeaale  dealer  in  liquors,  within  the  meaning  of  this  act.     All 

parcons  who  shall  sell,  or  offer  for  sale,  any  such  liquors  or  wines,  in 

quantities  less  than  three  gallons  at  one  time  to  the  same  person,  shall 

be  regarded  as  a  retail  dealer  in  liquors. 

IRetaii  dealers  in      '^^ •  Retail  dcalcTs  in    liquor,  including  distilled  spirits,  fermented 

liquors,  *ioo  and  UquoTs   and  wincs  of  every  description,  shall  pay  one  hundred  dollars 

gross^saies™*'  *""  ^nd  tcu  pcr  ceutuin  on  the  gross  amount  of  all  sales  made. 

V.  Retail  dealers  whose  quarterly  sales  shall  exceed  one  hundred 
dollars,  and  shall  be  less  than  five  hundred  dollars,  shall  pay  twenty- 
five  dollars,  and  two  and  a-half  per  centum  on  the  gross  amount  of 
sales  made  ;  and  where  quarterly  sales  exceed  five  hundred  dollars,  the 
specific  tax  shall  be  fifty  dollars,  and  two-and-a-half  per  centum  on  the 
gross  amount  of  sales  made.    Every  person  whose  business  or  occupa- 


THE  TAX   ACT.  3 

tion  it  is  to  sell  or  offer  to  sell  groceries  or  any  goods,  wares,  mercliari' 
disc  or  other  things  of  foreiga  or  domestic  prodaction,  iu  less  quanti-  when  (luaneriy 
ties  than  a  whole  original  piece  or  package  at  one  tinae,  to  the  same  Bnd'iesiThantM)o' 
person,  (not  including  ^ines,  spirituoas  or  malt  liqaors,)  shall  be  re-  '«5  than  $25  ani 
garded  as  a  retail  dealer  under  this  act :  Provided,  howevsr,  That  any  f5o"spJdfic  tar 
mechanic,  who  shall  sell  only  the  products  of  the  labor  of  himself  and  *"''  ^'^  ?•''  ""'• 
bis  own  family,  shall  be  exempt  from  this  tax. 

VI.  Wholesale  dealers  shall  pay  two  hundred  dollars  and  two  and  a 

half  per  centum  on  the  gross  amount  of  all  sales  made.     Every  person     ^A"!f^*K''''*'' 
whose  business  or  occupation  it  is  to  sell  or  offer  to  sell  groceries,  or  and  "a  hair  j)«r 
auy  goods,  wares  or  merchandise,  of  foreign  or  domestic  production,  **"'■ 
by  one  or  more  original  packages  .or  pieces  at  one  time  to  the  same 
purchaser,  not  including  wines,  spirituous  or  malt  liquors,   and  _e very 
person  whose  business  it  is  to  sell  or  offer  to  sell  slaves,  shall  be  deemed 
as  a  wholesale  dealer  under  this  act ;  but  having  been  registered  as  a 
wholesale  dealer,  such  person  may  also  sell,  as  aforesaid,  as  a  retailer. 
Provided,  That  contractors  working  for,  and  selling  their  own  products 
exclusively  to  the  Confederate  States,  to  an  amount  not  axceedincr  five 
thousand  dollars  a  year,  and   such  dealers  as  sell  exchaivcly  to  con- 
sumers, and  not  to  others  to  sell  again,  shall  not  be  regarded  as  whole- 
sale, but  as  retail  dealers. 

VII.  Pawnbrokers  shall  pay  two  hundred  dollars.     Every   person,     pg^n^rok 
whose  business  or  occupation  it  is  to  take  or  receive,  by  way  of  pledge,  ?2oo. 
favor  or  exchange,  any  goods,  wares  or  merchandize,  or  any  kind  of 
personal  property  whatever,  for  the  repayment  or  security  of  money 

lent  thereon,  shall  be  deemed  a  pawnbroker  under  this  act 

VIII.  Distillers  shall  pay  two  hundred  dollars,  and  twenty  per  cen- 
tum on  the  gross  amount  of  all  sales  made;  and  also,  twenty  per    Distnierf    $200 
centum  on  the   value  of  all  liquors  distilled  for  any  other  person,  and  laierand^^me  on 
the  tax  on  distillers  shall  be  a  lien  on  the  still  orstills  used,  and  upon  the  Y{Ti  u   \'*'""" 
other  fixtures  and  articles  for  carrying  on  the  business,  and  shall  have  other*. 
priority  over  all  other  liens  or  claims.     Every  person  or  co-partnership, 

who  distills  or  manufactures  spirituous  liquors  for  sale,  shall  be  deemed 
a  distiller  under  this  act :  Provided  however,  That  distillers  of  fruit,  for     or  fruit  for  90 
ninety  days  or  less,  shall  pay  sixty  dollars,  and  also  fifty  cents  per  gal-  ^^^*  ^^'• 
Ion  on  the  first  ten  gallons,  and  two  dollars  per  gallon  on  all  spirits  dis- 
tilled beyond  that  quantity. 

IX.  Brewers  shall  pay  one  hundred  dollars,  and  two  and  a  half  per 

centum  on  the  gross  amount  of  sales  made.     Every  person,  who  man-  and'^Vi^'p"  cent, 
ufacturcs  fermented  liquors  of  any  name  or  description  for  sale  from 
malt,  wholly  or  in  part,  shall  be  deemed  a  brewer  under  this  act. 

X.  Hotels,  inns,  taverns  and  eating  houses  shall  be   classified  and 

rated    according  to    the  yearly   rental,  or  if  not  rented,  according  to     HoifU,  inn«,4c. 
the  estimated  value  of  tiie  yearly  rental  of  the  house   or  property  oc- 
cupied or  intended  to  be  occupied  as  a  hotel,  inn,  tavern  or  eating  house, 
as  follows,  to-wit :  in  cases  where  the  actual  or  estimated  rent  shall 
amount  to  ten  thousand  dollars,  or  more,  they  shall  constitute  the  first    !»<■  «'•»'.  •^'^o- 
class,  and  pay  an  annual  sum  of  five  hundred  dollars  ;  in  cases  where 
said   rent   shall  be  five  thousand  dollars  and   less  than  ten  thousand 
dollars,  they  shall   constitute    the   second  class,  and  pay  an   annual 
sum  of  three   hundred  dollars ;  and  in  cases  where  said   rent  shall    ^^  *''*"•  •*^'* 
be    two   thousand   and  five   hundred   dollars,     and    less    than    five 
thousand    dollars,   they   shall    constitute   the  third    class,  and    pay 


4  THE    TAX   ACT. 

sd  •lais,  $800.  an  annual  sura  of  two  hundred  dollars  ;  in  cases  where  said  rent 
shall  be  one  thousand  dollars,  and  less  than  two  thousand  five 
hundred  dollars,  they  shall  constitute  the  fourth  class,  and  pay 
4th  c  ass,  $  .  ^^  annual  sum  of  one  hundred  dollars  ;  and  in  cases  where  said  rent 
shall  be  less  than  one  thousand  dollars,  they  shall  constitute  the  fifth 
6th  class  $30  class,  and  pay  an  annual  sum  of  thirty  dollars.  Every  place  vrhere  food 
and  lodgings,  or  lodgings  only,  are  provided  for  and  furnished  travel- 
lers, sojourners  or  boarders  in  view  of  payment  therefor,  the  income  or 
receipts  from  which  amount  to  five  hundred  dollars  from  that  source, 
shall  be  regarded  a  hotel,  inn  or  tavern  under  this  act. 

XI.  That  every  place  where  food  cr  refreshments  of  any  kind  are 
provided  for  casual  visitors  and  sold  foi;  consumption  therein,  and  every 
boarding  house  in  which  there  sha'U  be  six  boarders,  or  more,  shall  be 
deemed  an  eating  house  under  this  act. 
$"00         ^^^-  Brokers  shall  pay  two  hundred  doUara.     Any  person   whose 
business  it  is  to  purchase  and  sell  ttocks,  coined  money,  bank  notes  or 
other  securities,  for  themselves  or  others,  or  who  deals  in  exchanges 
relating  to  money,  shall  be  deemed  a  broker  under  this  act. 
Commercial bro-      XIII.  Commercial  brokers  or  commission  merchants  shall    pay  two 
kers,$200and2»/  ^jjindred  dollars,   and  two  and  a  half  per  centum  upon  all  sales  made. 
Any   person  or   firm,   except  one  registered  as  a  wholesale  dealer  or 
banker,  whose  business  it  is,  as  the  agent  of  others,  to  purchase  or  sell 
goods,  or    seek  orders  therefor   in  original  or  unbroken    packages,  or 
produce  consigned  by  others  than  the   producers,  to   manage  business 
matters  foVthe  owners  of  vessels,  or  for  the  shippers  or  consignors  of 
goods,  or  whose  business  it  is  to  purchase,  rent,  hire  or  sell  real  estate 
or  negroes,  shall  be  deemed  a  commercial  broker  or  commission  mer- 
chant under  this  act. 

j;5o^°and '^'2 vf' ^  *er      ^^^'  Tobacconists  shall  pay  fifty  dollars  and  two  and  a  half  per 
««nt.  '        cent,  on  gross  amount  of  sales.     Any  person  whose  business  it  is  to 

sell,  at  retail,  cigard,  snuff,  or  tobacco  in  any  form,  shall  be  deemed  a 
tobacconist  under  this  act.     But  registered  wholesale  and  retail  dealers 
shall  not  be  taxed  as  tobacconists, 
andtp^'cenfon      XV.  theatres  shall  pay  five  hundred  dollars,  and  five  per  cent,  on 
receipts.  all  receipts,  which  tax  shall  be    paid   by   the  owner   of  the  building. 

Every  edifice  used  for  the  purpose  of  dramatic   representations,  plays 
or  performances,  and  not  including  halls  rented  or  used  occasionally  for 
concerts  or  theatrical  representations,   shall   be  regarded  as  a  theatre 
Circus,  ^^^}^^r  under  this  act.     Each  circus  shall  pay  one  hundred  dollars,  and  a  tax 
tion.  of  ten  dollars  for  each   exhibition,    which   tax   shall  be   paid  by  the 

manager  thereof.     Every  building,  tent  or  space,  cr  area,  where  feats 
of  horsemanship  or  arobatic  sports  are  exhibited,  shall  be  regarded  as 
Jugglers,  $50.     ^  circus  Under  this  act.     Jugglers  and  other  persons  exhibiting  shows, 
shall  pay  fifty  dollars.     Every  person  who  performs  by  slight  of  hand 
shall  be  regarded  as  a  juggler   under    this   act:  Provided,  That  no 
registry  made  in  one  State  shall  be  held  to  authorize   exhibitions  in 
another  State  ;  and  but  one  registry  shall  be  required  under  this  act 
to  authorize  exhibitions  in  any  one  State. 
Bowling  alleys      XVI.  Bowling  alleys  and  billiard  rooms  shall  pay  forty  dollars  for 
an^      ar  loom  ^^^^  ^^j^^  ^^  billiard  table  registered,  which  tax  shall  be  paid  by  the 
owner  thereof.     Every  place  or  building   where   bowls  are  thrown  or 
billiards  played,  and  open  to  the  public,  with  or  without  price,  ahall  be 


THE    TAX    ACT.  » 

••> 
regarded  as  a  bowling  alley  or  billiard  room  respectively   under  this 
act. 

XVII.  Livery  stable  teepers  shall  pay  fifty  dollars.     Any   person     Lirery  »tabies, 
whose  occupation  or  business  is  to  keep  horses  for  hire   or  to  let,  shall 

be  regarded  as  a  livery  stable  keeper  under  this  act. 

XVIII.  Cattle  brokers  shall  pay  the  sum  of  fifty   dollars,   and  two  .5^*'^|fj ''j''""'*';^' 
and  half  per  centum  on  the  gross  amount  of  sales  made.   "Any  person  cent. 

whose  business  it  is  to  buy  and  sell  and  deal  in  cattle,  horses,  hogs  or 
Bheep,  shall  be  considered  a  cattle  broker. 

XIX.  Butchers  and  bakers  shall  pay  the  sum  of  fifty  dollars,   and  ^akerf  $50  and  i 
one  per  centum   on  the  gross   amount  of  sales  made.     Any   person  per  ce^t. 
whose  business  it  is  to  butcher  and  sell,  or  ofi"erfor  sale  in  open  market 

or  otherwise,  the  flesh  of  cattle,  hogs  or  sheep,  shall  be  deemed  a 
butcher  under  this  act ;  and  any  person  whose  business  it  is  to  bake 
and  sell,  or  offer  for  sale,  bread,  shall  be  deemed  a  baker  under  this 
act. 

XX.  Pedlers  shall  pay  fifty  dollars,  and  two  and  a  half  per  centum  Pcdiers ,  $  5  0 
on  the  gross  sales.  Any  person,  except  persons  engaged  in  peddling  *°''  '^>^p«''  «°*- 
exclusively  periodicals,  books,  newspapers,  published  in  the  Confede- 
rate States,  bibles,  or  religious  tracts,  who  sells,  or  offurs  to  sell,  at  Books,  newspa- 
retail,  goods,  wares,  or  other  commodities,  travelling  with  his  goods  •'•"•*•=•>  "<=■"?*• 
from  place  to  place  in  the  street,  or  through  different  parts  of  the  g^jj-^,*^  4,,^ 
country,  shall  be  deemed  a  pedler  under  this  act:  Provided,  That  any  package,  $100 
pedler  who  sells,  or  offers  to  sell,  dry  goods,  foreign  or  domestic,  by  """^  *^  i"^''  *'^^*- 
one  or  more  original  pieces  or  packages  at  one  time,  and  to  the  same 

person  or  person's  as  aforesaid,  shall  pay  one  hundred  dollars,  and  two 
and  a  half  per  cent,  on  the  gross  sales ;  and  any  person  who  peddles 
jewelry  shall  pay  fifty  dollars,  and  two  and  a  half  per  centum  on  the  a„"a^a^'^p*er  cent, 
gross  sales.  The  tax  upon  pedlers  shall  be  deemed  a  tax  upon  the  per- 
sonal privilege,  to  be  paid  by  each  individual  engaged  in  the  business, 
without  regard  to  place  at  which  the  same  is  conducted. 

XXI.  Apothecaries  shall  pay  fifty  dollars,  and    two  and  a  half  per     Apothecaries 
centum  on  the  gross  amount  of  sales  made.     Every  person  who  keeps  ^'^^4*°^  '^  '"^'^ 
a  shop    or  building   where  medicines  are  compounded  or   prepared 
according  to  prescriptions  of  physicians,   and   sold,  shall  be  regarded 

as  an  apothecary  under  this  act. 

XXII.  Photographers  shall  pay  the   sum  of  fifty  dollars,  and   two     photographers, 
and   a  half  per   centum  on   the  gross  amount  of  sales   made.     Any  t^o  and  -is  per 
person  or  persons  who  make  for  sale  photographs,  ambrotypes,  daguer- 
reotypes, or  pictures  on  glass,  metal,   paper  or  other  material,  by  the 

action  of  light,  shall  be  regarded  a  photographer  under  this  act. 

XXIII.  Lawyers  actually  engaged  in  practice  shall  pay  fifty  dollars.     L^^yers,  jon. 
Every  person  whose  business  it  is   for  fee   or  reward,  to  prosecute  or 

defend  causes  in  any  court  of  record  or  other  judicial  tribunal  of  the 
Confederate  States,  or  of  any  State,  or  give  advice  in  relation  to  causes  or 
matters  pending  therein,  shall  be  deemed  to  be  a  lawyer  within  the 
meaning  of  this  act. 

XXIV.  Physicians,  surgeons  and  dentists  actually  engaged  in  the  pi,y,ician»  sur- 
practice  shall  pay  fifty  dollars.  Every  person  whose  business  it  is,  for  geons  au<i  deu- 
fee  or  reward,  to  prescribe   remedies,  or  perform    surgical  operations  "*  ^' 

for  the  cure  of  any  bodily  disease  or  ailing,  shall  be  deemed  a  physi- 
cian, surgeon  or  dentist  within  the  meaning  of  this  act,  as  the  case 
may  be  ;  and  the  provisions  of  paragraph  number  twenty-one  shall  not 


G  THE   TAX  ACT. 

extend  to  physicians  who  keep  on  hand  medicines  solely  for  the  pur 

pose  of  making  up  their  own  prescriptions  for  their  own  patient*. 

The  tax    upon   lawyers,   physicians,   surgeons   and   dentists  shall  be 

deemed  a  tax  upon  the  personal  privilege,  to  be  paid  by  each  iodividual 

Surgeons  a  nd  ^^  the  business,  and  without  regard  to  the  place  at  which  the  same  is 

physicians  in  tiie  conducted  :  Provided,  That  the    provisions  of  this  act  shall  not  apply 

iirmy  exeniji  .      ^^  physicians  and  surgeons   exclusively   engaged   in   the  Confederate 

Confectioner  s  ,  service. 

$50  and  2>(j  per  XXV.  Confectiouers  shall  pay  fifty  dollars  and  two  and  a  half  per 
centum  on  the  gr#s  amount  of  sales.  Every  person  who  sells  at 
retail  confectionery,  sweetmeats,  comfits,  or  other  confects,  in  any 
buildin|;,  shall  be  regarded  as  a  confectioner  under  this  act, 

LIST    AND    RETURN    OJT   BEGISTBRED  BUSINESS. 
f 

Registered  per-  Seo.  5.  And  cvcry  pcrson  registered  and  taxed  upon  the  gross 
turn  "^isrVu/yj  amount  of  sales  as  aforesaid  shall  be  required,  on  the  first  day  of  July, 
i^''^-  eighteen  hundred  and  sixty-three,  to  make  a  list  or  return  to  the  asses- 

sor of  the  district  of  the  gross  amount  of  such  sales  as  aforesaid,  to- 
wit :  From  the  passage  of  this  act  to  the  thirtieth  day  of  June,  eighteen 
hundred  and  sixty-three,  inclusive,  and  at  the  end  of  every  three 
months,  or  within  twenty  days  thereafter,  after  the  said  first  day  of 
July,  eighteen  hundred  and  sixty  three,  make  a  list  or  return  to  the 
assessor  of  the  district,  of  the  gross  amount  of  such  sales  made  as 
aforesaid,  with  the  amount  of  tax  which  has  accrued,  or  should  accrue 
4.       ,  thereon,  which  list  shall  have  annexed   thereto   a   declaration,    under 

Tone   returned  '  i  -i      i   i  i 

under  oatii.  oath  Or  aifirmatiou,  in  form  or   manner   as  may  be  prescribed  by  the 

commissioner  of  taxes,  that  the  same  is  true  and  correct,  and  shall, 
within  such  time  as  the  collector  may  designate,  by  public  notice, 
which  time  shall  not  be  less  than  ten  nor  more  than  thirty  days  from 
the  date  of  such  notice,  pay  to  the  collector  the  amount  of  tax  there- 
upon, as  aforesaid,  and  in  default  thereof,  shall  pay  a  penalty  in  double 
the  amount  of  the  tax. 

SALARIES. 

c'f  *o'n  nrsui  io"      ^'^'^'  ^'     "^^^^  ^P°°  ^^°  Salaries  of  all  salaried  persons   serving  in 
2  per  cent,  on  ex-  auy     Capacity   whatever,   except   upon   the    salaries    of  persons    in 
"mitlry  !nd°na-  tho  military  or  naval  service,  there  shall  be  levied  and  collected  a  tax 
vai  exempt.         of  one  per  centum  on  the  gross  amount  of  such  salary,  when  not  ex- 
ceeding fifteen  hundred  dollars,  and  two  per  centum  upon  an  excess 
over  that  amount,  to  be  levied  and  collected  at  the  end  of  each  year,  in 
the  manner  prescribed  for  other  taxes  enumerated  in  this  act :  Pro- 
vided, That  no  taxes  shall  be  imposed  by  virtue  of  this  act  on  the 
salary    of  any   person  receiving  a  salary  not  exceeding  one  thousand 
dollars  per  annum,  or  at  a  like  rate  for  another  period  of  time,  longer  or 


Salaries  J»ss  than     1        , 
fl,uO()  exempt.       ouoriei 


INCOMES    FROM    ALL    VOCATIONS. 


Sec.  7.     That  the  Secretary  of  the  Treasury  shall  cause  to  be  as- 
Tncnmeaandpro  sesscd  and  ascertained,  on  the  first  day  of  January   next,  or  as  soon 
fits  assessed  firwt  thereafter  as  practicable,  the  income  and  profits  derived  by  each  per- 
Jauuary.  ^^^^  ^^^^^  stock  compauy  and  corporation  from  every  occupation,  em- 

ployment or  business,  whether  registered  or  not,  in  which  they  may 
have  been  engaged,  and  from  every  investment  of  labor,  skill,  property 


THE    TAX     ACT. 


or  money,  and  the  income  and  profits  derived  from  any  source  what-     Except gaUnes. 
eter,  except  salaries,  daring  the  calendar  year  preceding  the  said  first 
day  of  January  next,  and    the  said  income  and  profits  shall  be  ascer- 
tained, assessed  and  taxed  in  the  manner  hereinafter  prescribed. 


I.  If  the  income  be  derived  from  the  rents  of  houses,  lands,  tene- 
ments, manufacturing  or  mining  establishments,  fixtures  and  machine-     Rents  from 
ry,  mills,  springs  of  salt  or  oil,  or  veins   of  coal,  iron    or   other  mine-    ''"*'^°'  *"'  *' 
rals,  there  shall  be  deducted  from  the  gross  amount  of  the  annual  rent 

a  sum  suflicient  for  the  necessary  annual  repairs,  not  exceeding  ten  io  „er  cent  de- 
per  centum  on  said  rent,  except  that  the  rent  derived  from  houses  shall  ducted,  5  per  ct. 
bo  subject  to  a  deduction  not  exceeding  five  per  cent  am  for  annual  re  housfes/*"'  °^ 
pairs. 

MANUFACTURING,    ETC, 

II.  If  the  income  be  derived  from  any   uiauufacluring  ov  mining 
business,  there  shall  be  deducted  from  the  gross  value  of  the  products 

of  the  year ;  first,  the  rent  of  the  establishment  and  fixtures,  if  acta-      Manufacturing 

11  ij  111  -ii-  *''"  """'"R- 

ally  rented,  and  not  owned  by  the  person  prosecuting  the  bnsmess  ; 
second,  tlie  cost  of  the  labor  actually  hired  and  paid  for;  third,  the 
actual  cost  of  the  raw  material  purchased  aud  manufactured  ;  fourth, 
if  ihe  income  be  derived  from  the  production  of  pig  metal  or  bloom 
iron,  from  the  ore,  there  shall  be  deducted  the  cost  of  labor,  food,  and 
necessary  repairs. 

KAVIGATING    KNTKRPBI8K8. 

III.  If  the  income  be  derived  from  navigating  eaterprises,  there    NavigatinR 
shall  be  deducted   from  the  gross   earnings,  including   the  value  of 
freights  on  goods  shipped  by  the  person  running  the  vessel,  the  hire 

of  the  boat  or  vessel,  if  not  owned  by  the   person    running  the   same, 

or  if  owned  bvjhim,  a  reasonable  allowance  for  the  wear  and  tear  of  the 

same,  not  exceeding  ten  per  cent,  per  annum,  and  also  the  cost  of  run-     i"piicent.  dc- 

ning  the  boat  or  \essel. 

SHIP    DUIIDINQ,    BTC. 

IV.  If  the  income  be  derived  by  the  tax  payer  from  boat  or  ship- 
building,  there  shall  be   deducted  from  the  gross  receipts  of  his  occu-  buiidiiis*" 
pation,  including  the  value  of  the  ship  when  finished,  if  built  for  him- 
self, the  cof-t  of  the  labor  actually  hired  and  paid   by  himself,  and  the 
prime  cost  of  the  materials,  if  purchased  by  him. 

BALKS    fT    MKRCHANDIZK     AND     OTHER    PROPERTY. 

V.  If  the    income  be  derived  by  the  tax  payer  from  the  sale  of 
merchandize  or  any  other  property,  real  or  personal,  there  shall  be  de-      ?aie  of  mer- 
ducted  from  the  gross  amount  of  sales,  the  prime  cost  of  the  property  '^ 

sold,  including  the  cost  of  transportation,  salaries  of  clerks  actually 
paid,  and  the  rent  of  the  buildings  employed  in  the  business,  if  hired 
and  not  owned  by  himself. 


5  TgE   TAX   ACT. 

ALL    OTHKK    OCCUPATIONS.  • 

From  any  otijer      VI.     If  the  income  be  derived  by  the  tax  payer  from  any  other  oc- 

'T'lerk"'  mi^reiu  cupation,  profession,  employmcut  or  business,  there  shall  be  deducted 

of  office,  &c.,  de-  from  the  gross  amount  of  fees,  ci  mpensation,  profits,  earnings,  or  com- 

ducted.  missions,  the  salaries  of  clerks  actually  paid,  and  the  rent  of  the  office 

or  other  building  used  in  the  business,   if  hired    and  not   owned  by 

himself,  the  cost  of  labor  actually  paid  aud  not  owned  by  himself,  and 

the  cost  of  material  other  than  machinery  purchased  for  the  use  of  his 

business,  or  to  be  converted  into  some  other  form  in  the  course  of  his 

business ;  and  in  case  of  mutual  insurance  companies,  the   amount  of 

losses  paid  by  them  during  the  year.     The  income  derived  from    all 

Incomes  from  all  Other  sources  shall  be  subject  to  no  deduction  whatever;  nor  shall  for- 

other sources svib-  eiofners  be  subioct  to  a  tax  upon  any  otuir  income  than  that  derived 

ject  to  no  deduc-   .^  •'  ,  ^^.■'  ,  ^  ,, 

tion.  from  property  owned,  or   occupations    or    employments  pursued  by 

busi^es°^[n'oon^  ^^®™  ^^^^^"^  ^'^^  ^^"^^■^'*^'"'*'^^  ^^^^^'^' ^"^    ^"^  estimating   income  there 
federate  States,     shall  be  included  the  value  of  the  estimated  annual  rental  of  all  dwell- 
ings, houses,  buildings  or  builditig  lots  in  cities,  towns,  or  villages,  oc- 
cupied by  the  owners,   or  owned  aud  not  occupied  or  hired,  and  the 
value  of  the  estimated  auaaal  hire  of  all   slaves  not  engaged  on  plan- 
tations or  farms,  and  not  employed  in  some  business  or  occupations, 
the  profits  of  which  are  taxed  as  income  under  this  act.     When  the 
c Jd^n"^  f'Hio'  ex-  incomc  shall  be  thus  ascertained,  all   of  those   which  do  not  exceed 
empi.  five  hundred  dollars  per   annum  shall  be  exempt  <rora   taxation.     On 

l5<io"an™  m.t  ex-  all  iucomes  received  during  the  year  over  five  hundred  dollars  and  not 
"^^r'^^ce^nt^^'^over  cxcceding  fifteen  huudred  dollars,  a  tax  of  five  per  cent,  shall  be  paid ; 
$i,Mi)  and  less  on  all  incomes  over  fifteen  hundred  dollars,  and  less  than  three  thou- 
Sr°cel,^''upoa'^iVt  saud  dollais,  fivc  per  ceut.  shall  be  paid  on  the  first  fifteen  hundred 
11,500  and  10  per  (joiiars,  and  ten. per  cent,  on  all  excess;  on  all  incomes  of  (or)  over 
over  *3,o"''and  three  thousaud  dollars,  and  less  than  five  thousand  dollars,  a  tax  of 
less  thtn   ^'jooo,  ^^^  pgj.  ggQ^  gf^all  be  paid;  on  all  incomes  of  (or)  over  five  thousand  dol- 

10  per  cent.,   over  l  '■    ^  i     i    n  c  i  ^         t      ^e 

$50110  and  1  e  s  ff  lars  and  less  than  ten  thousand  dollars,  a  tax  oi  twelve  and  a  halt  per 
?er°cfnt.°an  dv<^  Cent,  shall  be  paid ;  and  on  all  incomes  of  (or)  over  ten  thousand 
?io,oiio  5  per  ct.  Qollars,  &  tax  of  fifteen  per  cent,  shall  be  paid.  AH  joint  stock  compa- 
to  reserve°o^u  e°  uics  and  Corporations  shall  reserve  one-tenth  of  the  annual  earnioga, 
tenth  annuii  earn-  gg|.  jjpart  for  dividend  and  reserved  fund,  to  be  paid  to  the  collector  of 
"''^^"  the  Confederate  tax,  and  the   dividend  then  paid  to  the  stockholder 

shall  not  be  estimated  as  a  part  of  his  income  for  the  purposes  of  this 
act.  All  persons  shall  give  in  an  estimate  of  their  income  and  profits 
derived  from  any  other  source  whatever,  and  in  doing  so  shall  first 
state  the  gross  amount  of  their  receipts  as  individuals  or  members  of 
a  firm  or  partnership,  and,  also,  state  particularly  each  item  for  which 
a  deduction  is  to  be  made  and  the  amount  to  be  deducted  for  it :  Pro- 
vided, That  the  incomes  and  profits  upon  which  the  above  tax  is  to 
,»^^  be  imposed  shall  not  be  deemed  to  include  the  products  of  land  which 
taxed  In  kind"""  are  taxed  in  kind,  as  hereinafter  described  :  Provided  further,  That 
in  case  the  annual  earnings  of  said  joint  stock  companies  and  corpora- 
tions set  apart  as  aforesaid,  shall  give  a  profit  of  more  than  ten  and 
less  than  twenty  per  cent,  upon  their  capital  stock  paid  in,  one-eighth 
of  said  sum  so  set  apart  shall  be  paid  as  a  tax  to  the  collector  afore- 
said, and  in  case  said  sum  so  set  apart  shall  give  a  profit  of  more  than 
twenty  per  cent,  on  their  capital  stock  paid  in,  one-sixth  thereof  shall 
be  reserved  and  paid  as  aforesaid.     The  tax  levied  in  this  section  shall 


Not  to   include 
products    of  land 


THE      TAX     ACT. 


Tax   to  be    col- 
ls(  day    of 

f 


Tax 

be  paid,  on  the  first  day  of  January  next,  and  on  the  first  day  of  Jan  a-  lectea 
ary  ot  eacli  year  thereafter.     /?  <  -^  -^— '  ^ «  »•  t'  ^ ,  , ..^^  /Zy  ,  ^it  c  .  >/   r  ^ 

FALSE  RETURNS.   RKFERKES. 

Sec.  8,     That  if  the  assessor  shall  be  dissatisfied  with  the  state- 
ment or  estimate  of  income  and  profits  derived  from  any  source  what- 
ever, other  than  products  in  kind,  which  the  tax  prtyer  is  required  to 
render,  or  with  any  dtduclion  clnimed  by  said  tax  payer,  he  shall  se- 
lect one  disinterested  citizen  of  the  vicinage,  as  a  referee,  and  the  tax     ueferees   tob« 
payer  shall  select  another,  and  the  two  thus  selected  shall  call  in  a  gclsoH^s  n!t^3»"- 
third,  who  shall  investigate  and  deteniino  the  facts  in  reference  to  fiej  wuu  r«turn. 
said  estimate  and  deductions,  and  fix  the  amount  of  income  and  pro- 
fits on   which  the  tax  payer  shall  be  assessed,  and  a  certificate  signed 
by  a  majority  of  the  referees,  shaU  bo  conclusive  as  to  the  amounf.  of  c^rtiacateofref- 
incoraeand  profits  on  which  the  tax  payer  shall  be  assessed:  Provided,  r?tf„stt°°paye\' 
That  if  any  person  sl^all  fail  or  refuse  to  render  the  statement  or  esti-   ifHtafemenicon- 
raato  aforesaid,  or  shall  fail  or  refiisie  to  select,  a  referee  as  aforeaa'd,  folT/orrhs  or  tr*u« 
the  assessor  shall  select  three  ufcrces,  who  shall  fix  the  amount  of  in-  ^™y'i[*pP.^yc"„;° 
come  and  profits  on   which  the  tax  paver  shall  bo  assessed   from  the  on  amount, 
best  evidence  they  can  obtain,  and   a  certificate  signed  by  a  majority 
of  said  referees  shall    be  conclusive  on  the  tax  payer  :     xiiul  prLvidcd 
further,  That  in  any  case  submitted  to  referees,  if  tHey,  or  a  majority 
of  tiicm,   shall  fiud  and  certify  that  the  statement   or  estimate  of  in- 
come and  profits  rcudereil  by  the  tax  payor  do.es  not  contain  more  than 
four-fifths  of  the  true  and  real  amount  of  his  taxable  income  and  pro- 
fits, then  the  tax  payer,  in  addition   to  the  income   tax  on  the  true 
amount  of  his  income  and  profits  ascertained  and  assessed  by  the  ref- 
erees, shall  pay  ten  pur  ceutum  on  the  amount  of  said  income  tax,  and 
tiie  assessor  shall  he  entitled   to  oue-fif'th    of  said  additional   ten  per 
ceutum  over  and  above  ail  other  fees  and  all  -wauiies:     A  id  'provided      Assessor  enii- 
furlher,  That  the  assessor  may  administer  oaths  to  referee?,  the  tax  the  10 percent." 
payer,  and  any  witness  before  the  referees,  in  regard  to  said  estimate,   Assessor  may  ad- 
and  any  deduction  claimed,  or  any  fact  in  reference  thereto,  in  such  minister  oaths. 
form  as  the  Secretary  of  the  Treasury  may  prescribe. 

PROFITS    ON    FLO0R,    BACON,    ETC.,    OURINQ    THE    YEAR    1862. 

Sec.  9.     On  all  profits  Tuadc  by  any   person,  partnership,  or  corpo- 
ration during  the  year  eighteen  hundred  and  sixtj-two,   by  the  pur- 
chase within  the  Confederate  States  and  sale,  during  the  said  year,  of 
any  flour,  corn,  bacon,  pork,  oats,  hay,  rice,  salt,  or  iron,  or  the  manu- 
factures of  iron,  sugar,  ml)las8e3  made  of  cane,  leather,  woolen  cloths,     p^na,, 
shoes,  boots,  blankets  and  cotton  cloths,  a  tax  of  ten  per  centum  shall  bacon,  pork,  ic.,' 
be  levied  and  collected,  to  be  paid  on  the  first  day  of  July  next:  Pro-  ishxfo  ^Itrlenl 
vided,  That  the  tax  imposed  by  this  seciiuu  shall  not   apply  to  pur-  *»  i'^gP"'''  ^*'  •'"■ 
chases  and  sales  made  in  the  due  course  of  the  regular  retail  busiuess,    ' 
and  shall  not  continue  beyond  the  present  year. 


TAX     IN    KIND. 


Sec.  10.  That  each  farmer  and  planter  in  the  Confederate    States,     *Pbn*heissw^ 
itftov  roB>>rvwjar  for  fajytrwn  nse  fifby  bushels  of  sweet  potatoe?,  and  fifty  eis  irwfixrf^^^ 
touhfil*  ot  Irifth-  potatoeB,  one  hundred  bushels  of  the  corn-,  or  fifty  5o*\j^^h^'  "^w"; 
^biislujl*  of  Ui»  wh«at  prodotwd  in  the  prewtit*   y«»r,  shall  pay  and  de-  »^vc.j. 
liver  to  the  Confederate  Government,  of  the  products  of  the  present 
year,  one-tenth  of  the  wheat,  com,  oats,  rye,  buckwheat  or  rice,  unmk 


\\{ 


10  THE    TAX    AOT. 

wheai"c"'i'ii°  ie*"'*^  ^'^^'^^  potfttocs,  and  of  the  cured  hay  and  fodder  ;  also  one  tenth  of 
a*  ataxia  kind,     the  sugar,  molasses  made  of  cane  or  of  sorghum,  where  more  than 
thirty  gallons  are  made,  cotton,  wool  and  tobacco  ;  the  cotton  ginned 
and  packed  in  some  secare  manner,  and  tobacco  stripped  and  packed 
in  boxes ;  the  cotton  to  be  delivered  by  him  on  or  before  the  first  day 
Reserve  2jbusii-  °^  March,  and  the  tobacco  on  or  before  the  first  day  of  July,  next  after 
eispe3s-»r_hi'aa3,  their   production.     Each   farmer   or  planter,    aftet ■  regerving-  twenty 
or^-^ui   ^•^'^jjji^ij^ls  of  peaa  or  beans,  but  not  more  than  twenly.  buahelfrof  bT>th, 
^M«-hi«-^wo  1196^    shall  deliver  to  the  Confederate  Government,  for  its 
use,  one-tenth  of  the  peas,  beans  and  ground  peas  produced  and  gath- 
ered-by  him  during  the  present  year.     As  soon  as   each  of  the  afore- 
said crops  are  made  ready  for  market,  the  tax  assessor,  in  case  of  dis- 
agreement betweep  him  and  the  tax  payer,  shall  proceed  to  estimate 
Refertes  to  be  the  samc  iu  the  following  manner :    The  assessor  and  tax  payer   shall 
each  select  a  disinterested  freeholder  from  the  vicinage,  who  may  call 
thi'i'a  person  '"  *  ill  ^  third  iu  case  of  difference  of  opinion,  to  settle  the  matter  in  dis- 
pute ;  or  if  the  tax  payer  neglects  or  refuses  to  select  one  such  freehold- 
er, the  said  assessor   shall  select  two,  who  shall  proceed  to  assess  the 
crops  as   herein  provided.     They    shall  ascertain  the  amount  of  the 
crops  either  by  actual  measurement  or  by  computing  the  contents  of 
the  rooms  or  houses  in  which  they  are  held,  when  a  correct  computa- 
tion is  practicable  by  such  a  method,  and  the  appraisers  bhall  then  es- 
Appraiserstoes- ti™'''^®  ""^^1^  oath,  the    quantity  and  quality  of  said  crops,  including 
timate.  under  what  may   havc  been  sold  or  consumed  by  the  producer  prior  to  said 
quality  and^'aiue  estimates,  whcthcr  gathered   or  not ;   excepting  from  said  estimates 
•t  the  produee.     g^^jj  portion  of  said  crops  as  may  be  necessary  to  raise  and  fatten  the 
hogs  of  such  farmer,  planter  or  graiier,  for  pork  ;  Frotided,  That  the 
following  persons  shall  be  exempt  from  the  payment  of  the  tax  in  kind, 
iTv.  n,  ,^  n         imposed  by  this  section,  via : 

Exemptions,        ■r-¥-iiii/»oM  i  rii/» 

eaeh   family  not      I.  Each  head  of  a  family  not   worth   more   fthanj   five  hundred 

worth   more  thaa  /|„ll„-o 

Uoo.  dollars. 

II.  Each  head  of  a  family  with  minor  children,  not  worth  more  than 
?Mo,    and   for  five  hundred  dollars  for  himself,    and   one   hundred   dollars    for  each 

looo  f"r°each  mi'  miuor  living  with  him,  and  five  hundred  dollars  in  addition  thereto,  for 
r,?'r  ii^i'"/'-  '?v'  each  minor  son  he  has  living,  or  may  have  lost,  or  had  disabled  in  the 

nrriisabled  in  the  i  • 

army.  military  or  naval  service. 

III.  Each  ofiicer,  soldier  or  seaman,  in  the  army  or  navy,  or  who  has 
jiooeaciiomcer  been  discharged  therefrom   for  wounds,  aud  is  not  worth   more    than 

Ac,  in    tlie  army  ,,  i     i    ii 

(te.,nr  disrhargea  OEC  thousanu  dollars. 

for  wounds.  jy.  Each  widow  of  any  ofiBcer,  soldier  or  seaman,  who  has  died  in 

the  military  or  naval  service,  the  widow  not  worth  more  than  one 
thousand  dollars  :  Provided,  That  in  all  cases  where  the.  farmer  or 
planter  does  not  produce  more  than  fifty  bushels  of  Irish  potatoes,  two 

po'ato"s,yoo  hu8h^-  hundred  bushels  of  corn,  or  twenty  bushels  of  peas  and  beans,  he  shall 

els  corn,  20  bush-  not  bc  snbject  to  the  tax  in  kind  on  said  articles,  or  either  of  them ; 

cxeiijpt.  '  ^"^^^  and  the  forage  derived  from  the  corn  plant,  shall  also  be  exfjuipt  in  all 
<5t— ^!_^.^C^^  ^  cases  where  the  corn  is  not  taxed  in  kind;  neither  ^aU^ivJarmer  or 
^2.=...,_t.  /a  ^C/f     planter,  who  does  not  produce  more  than  ten  pounds  ofwoolWrmlre 

ibs.'^"'c'otto°u''  for  fifl^^^ii   pounds  of  ginned  cotton,  for  each    membor  of  the  lahiily,   br. 

eaeii  member  of  subject  to  Said  tax   iu  kind.     The  tax    assessor,  after   allowing  the 

amiiy,  exempt,  exemptions  authorized  in  this  section,  shall  assess  the  value  of  the 
portion  of  said  crops  to  which  the  Government  is  entitled,  and  shall 
give  a  written  statement  of  this  estimate  to  the  collector,  and  a  copy 
of  the  same  to  the  producer.     The   said  producer  shall  be  require.. 


THE   TAX    ACT. 

to  deliver  the  wlifcat,  corn,  oata,  rye,  buckwheat,  rice,  peas,  bcaus, 
cured  hay  and  fodder,  sugar,  molasses  of  cane  or  sorghum,  wool,  thr.s 
to  be  paid  as  a  titho  in  kind,  after  they  have  been  estimated  as  afore- 
said, in  such  form  and  ordinary  marketable  condition  as  may  be  usual 
in  the  section  in  which  they  are  to  be  delivered,  within  thirty  days  from 
the  date  of  notice  given  by  the  agent  of  collection,  that  he  is  ready  to 
receive  such  produce,  (except  cotton  and  tobacco  shall  be  delivered  in 
the  manner,  and  at  the  times  hereinbefore  provided,)  at  some  depot 
not  more  than  twelve  miles  from  Ihe  olace  of  production,  and  if  not 
delivered  by  the  times,  and  in  the  ofcder  stated,  he  shall  be  liable  to  pay 
five  times  the  estimated  value  of  the  portion  aforesaid,  to  be  collected 
by  the  tax  collector,  as  hereinafter  prescribed  :  Provided,  That  Post 
O.uarteftj^^gia  may  direct  such  delivery  to  be  made  at  auy  time 
withiinfiiKjrioDths  after  tie  date  of  said  estimates,  under  the  sanction 
of  the  periaTty  aforesaid,  and  that  producers  shall  be  paid  tkc  expea?C3 
of  the  transportation  of  their  tithes  from  the  place  of  production  to  the 
place  of  delivery  at  the  usual  rates  of  compensation  paid  by  the  Gov- 
ernment in  tho  State  in  which  the  delivery  is' made.  Such  delivery 
when  required  to  be  made  of  grain  in  bushels,  shall  he  made  in  bushels,  saek»  to  be  fur- 
according  to  the  Government  standard  of  weight  per  bush*  1 :  Provided,  ernmem^am/ colt 
The  government  shall  be  bound  to  furnish  to  the  producer  sacks  of  barreu  t«  be 
for  the  delivery  of  such  articles  of  grain  as  require  to  be  put  in  sacks  *  °*'^  ' 
for  transportation,  and  shall  allow  to  the  producer  of  molasses  the 
cost  of  the  barrels  containicg  the  earae.     The  faid  estimate  shall  be   . ^'''"'*!''   '"■: 

,.  .,  ,,*  .  ,  jti  elusive  of  amonnt 

conclusive  evidence  of  the   amount  in  money,   of  tax  due  by  the  pro-  of  tax  in  money, 
di^cer  to  the  government,  and   the  collector  is   hereby    auihorized  fo 
proceed  to  collect  the  same  by  issuing  a  warrant  of  distress  from  his  pne^^warrlnt" of 
office,  under   his   signature,  in   the  nature  of  a  writ  of  ^ert /flftas,  <i;stre«  in  case  of 
and  by  virtue  of  the  same  to  seize  and  sell  any  personal  property  on    •  *"  • 
the  premises  of  the  tax  payer  or  elsewhere,  belonging  to  him,  or  so 
much  thereof  as  may  be  necessary  for  the  purpose  of  paying  the  tax,     jjoUcf  for  tn\e» 
and  the  increase  aforesaid    and  costs ;  and  said  sale  shall  be  made  in  of  distuin*.!  pro- 
the  manner  and  form   and  after  the   notice  required   by  th3  laws    of  p*'"*^- 
the  several  States  for  judicial  sales  of  personal  property,  and  the  said 
warrant  of  distress  may  be  executed  by  the  tax  collector  or  any  deputy 
by    him    appointed  for   that   purpose,  and    the    deputy,    exccutirg 
^the  warrant    shall    be    entitled    to    the    same   fees  as  are  allowed     ''**'  ''""'*'^''- 
in  the  respective  States  to  sheriffs  executing  writs  of  firi  fjciaa,  said 
fees  to  be  paid  as  costs  by  the  tax  payer  :  Provided,  That  in  all  cases     xtuM^or   and 
where  the  assessor  ar  d  tax  payer  a^ree  on  the  ass(  ssmont  of  the  crop',  tax   payer    may 
and  the  value  of  the  portion  thereof  to  which  the  government  is  enii-  mi'ijfo" oroj"p'a"d 
tied,  no  other  assessment  shall  be  necessary ;  but  the  estimate  agreed  ^."i""   "  <"    » •'  « 
on  shall  be  reduced   to  writing   and  sigaed  by  the  assessor   and  tax 
payer,  and  have  the  same  force  and  eff'ect  as  the  assessment  and  esti 
mate  of  disinterested  fieeholders  hereinbefore  mentioned  ;  and  two  cop- 
ies of  such  assessment  and  estimate  thus  agreed  on  and  signed  as  afore- 
said shall  be  made,  and  one  delivered  to  the  producer  and  the  other  to 

.,  .',  .TT/-T  mil  -ii.  Assessor  to  aj- 

th^  •collector  ;  And  provided  further,  Ihat   the  assessor    is   hereby  mimsier  t«iii.s. 

authorised  to  administer  oaths  to  the  tax   payers  and  to  witnesses  in 

regard  to  any  item  of  the  estimate  herein    required  to  be  made  :  And  ,  Tenant  pay  the 

»  T    T    j^  ^-.,  •!/•  lessor  or  rent  and 

jirovided  furllicr,  \\  hen  agricultural  produce  in  kind  is  paid  for  taxes,  lessor  to  be  reieas- 
if  payment  be  made  by  a  tenant  who  is  bound  to  pay  his  rent  in  kind,  5^'„^eTn  u^b'^'st'iT^ 
the  tenth  part  of  said  rent  in  kind  shall  be  paid  in  kind  by  the  tenaiit  meut. 


THE    TAX   ACT. 

to  the  government  as  and  for  the  tax  of  the  lessor  on  said  rent,  and  the 
receipt  of  the  government  officer  shall  release  the  lessor  from 
all  obligation  to  include  snch  rent  in  kind  in  his  statement  of 
income,  and  discharge  the  tenant  from  so  much  of  his  rent  to  the 
lessor. 

SLAUGHTERED    UOGS,     ETC. 

slaughtered  hogs      Sec.  11.  That  cvery  farmer,  planter,  or  grazier,  or  other  person  who 


to  be  exhibitecuo  slaughters  hogs,  shall  exhibit  to  the* assessor,  on  or  •  •abiiut  the  first  of 

assessor    on    first  ,,     ^,         •I'^i  i       ■,  i.        3t«M!J-^.  fi }  -.HL  S«^,^>tii  ^<''^<->  i 

March.  MarcD,  eighteen  hundred  and  sixty^oufjian  accouni  orau  The  nogs  he 

^^^^^^Z^ /"ifT7^^4  ^^J  ^^^"  slaughtered  since  the  passage  of  this   act  and    before  that 

time ;  after  the  delivery  of  this  estimate   to  the  post  quartermaster 

hereinafter  mentioned  by  the  aseessor,  the  said  farmer,  planter  or  gra- 

One-tenth  same  zler  shall  deliver  an  equivalent  for  one-tenth  of  the  same  ju  cured  ba- 
te be  dehvered  as  ,  f  ■  .  1  /■  1  ,  .1  111  •  i_i. 
an  equivalent,  at  con,  at  tbo  rate  of  Sixty  pounds  01  bacon  to  the  one  hundred  weight 

bac'oif  toVjuTb^s!  °^  P°^'^-  '■'■'.^^^  °^  ^^^  fi^st  of  November,  eighteen  hundred  and  sixty 
pork.^  three,  an  estimate  shall,  be  made,  as  hereinbefore  provided,  ol  the  val- 

»/ caure,^ Viuiee^  ^^  of  all  neat  cattle,  horses,  mules,  not  used  in  cultivation,. and  asses 
&c.,  to  be  inade,  owucd  by  oach  person  in  the  Confederate  States,  and  upon  such  value 

one   per   cent,  on  ,,  .  ,  •'  i     n  i       ,  i  ,  .'i  i     c 

value,  to  be  paid  the  Said  owucrs  shall  be  taxed  one  per  cent.,  to  be  paid  on  or  before 

iBtJan.  the  first  d^ty  of  January  next  ensuing.     If  the   grazier,  or  planter  or 

farmer  shall  have  sold  beeves  since  the  passage  of  this  act,  and  prior 

to  the  first  day  of  November,  the  gross  proceeds  of  such  sales  shall 

Gross  sales  of  be  estimated  and  taxed  as  income,  after  deducting:  therefrom  the  money 

beeves    prior     to,,,  ■  ^  r       xt  i  o  ^    i  •  ^   -,  i  i  . 

1st  Nov.  taxed  as  actually  paid  tor  the  purchase  or  such  beeves,  if  they  have  been  actu- 
i^liTchase'^moD'e""!  ^^^^  puichascd,  and  the  value  of  the  corn  or  peas  consumed  by  them. 
value  of  corn  con-  The  estimate  of  these  items  shall  be  made  in  case  of  disagreement  be- 
""iTca'se  of  disa-  twcon  the  assessor  and  tax  }>ayer  as  herein  provided  in  other  cases  of 
preement, r.fereea  incomo  tax  :  Provided,  That  no  farmer,  planter  or   j/razier,  or  other 

to  be  Su'fCted.  ,  in  i  T  ,"11  y      r>  r> 

person,  vrbo  sliaU  not  LJaughtcr  more  than  two  hundred  and  fifty 
pounds  of  net  poik  during  any  year,  shall  be  subject  to  the  bacon  tithe 
imposed  by  this  section  ;  and  every  officer,  soldier,  or  seaman,  in  the 
military  or  naval  service,  or  who  may  have  been  discharged  therefrom 
on  account  of  wounds,  or  physical  disability,  and  any  widow  of  such 
officer,  soldier  or  seaman,  or  any  head  of  a  family,  who  does  not  own 
more  than  two  cows  and  calves,  shall  be  exempt  from  the  tax  imposed 
by  this  section  on  neat  cattle.  • 

POST    QUAUTERMA.STERS. 

masters.   One  for      Sec.  12.     That  the  Socrctarv  of  War  shall  divide  the  scrvico  of  the 

c?es!'ti,eUhef  f";  q«artermastei's  department  into  two  branches,  one,  herein  denomina- 

distribution  of  ted   post  quai'termasters,  for  the  collection  of  the  articles   paid  for 

*''*""■  taxes  in  kind,  and  the  other  for  distribution  to  the  proper  points  for 

supplying  the  army,  and  for   delivering    cotton   and   tobacco  to   the 

agents  of  the  Secretary  of  the  Treasury.     The  tax  assessor  shall  trans- 

fe1''S'°terTo'  !H'  \^«  estimate  of  articles  due  from  each  person,  by  way  of  a  tax  in 

post  quariermaB-  kind,  to  the  duly  authorized  post  qfiartermaster,  taking  from  the  said 

t^ej_^tak,ng  h,s  re-  quartermaster  a  receipt  which  shall  be  filed  as  a  voucher  with  the  chief 

collector  'n  settling  his  account,  and  a  copy  of  this  receipt  shall  be 

tobe^fnrnishefme  f"''"^^^^'*^  ^-^  ^^^  ^^^^^  collcctor  to  the  auditor  settling  the  post  quar- 

auditor'Ty'°chief  tcrmastcr's  account  as  a  charge  against  him.'    The  post  quartermaster 

eoiiector.  receiving  the  estimate,  shall  collect  from   the  tax  payer  the  articles 


THE   TAX  ACT.  13 

v?liicli  it  specifies,  and  which  he  is  bound  to  pay  and  deliver  as  a  tax  to   post  quartermas- 
the  Confederate  government.     The  post  quartermaster  shall  be  liable  ^^  ^°.y°^^^'^^  *>■*•■ 
for  the  safe  custody  of  the  articles  placed  in  his  care,   and  shall   ac-  siWeforthdrsaFe 
count  for  the  same  by  showing  that,  after  proper  deductions  from  un-  '=""*^y 
avoidable  loss,  the  residue   has   been   delivered  to   the   distributing 
agents  as  evidenced  by  their   reocipls.     The  said  post  quartermaster 
shall,  also,  state  the  accounts  of  the  quartermaster's  receiving  from  him 
the  articles  delivered    in  payment  of  taxes  in  kind  at  his  depot,  and 
make  a  monthly  report  of  the  same,  to  such  ofiicer  as  the  Secretary  of  terTo^iate'thTf^: 
War  may  designate  :  Provided,  That  in  case  the   post    quartermaster  co"»ts  of  the  quar- 
shall  be  unable  to  collect  the  tax  in  kind  specified  in  the  estimate  de-  ving  the  arttcils 
liveied  to  him  as  aforesaid,  he  shall  deliver  to  the  district  tax  collector  *^^'i.^"^,*^- 

■y       '      /*         -I        1  *  i»ii«  T  post  (ju^ricr- 

said  esUmate  as  a  basis  lor  the  distress  warrant  authorized  to  be  issued,  master  faiuo  coi- 
and  take  a  receipt  therctor,  and  forward  the  same  to  the  chief  tax  col-  mated'^to''^be ''de- 
lector  as   a  credit  in  the  statement  of  the  accounts  of  said  post  quar-  Uvered  to  district 
termaster  :  Provided,  That  any  partial  payment  of  said  tax  in  kind 
shall  be  endorsed  on  said  estimate  before  delivering  the  same  to  the 
district  tax  collector  as  aforesaid,  and  the  receipt  given  to  him  therefor 
by  the  district  tax  collector,  shall  specify  said  partial  payment.     When    p^j,,^,  payment 
the  articles  thus  collected  through  the  payment  of  taxes  in  kind  have  of  tax  in  kind  to 
been  received  at  the  depot  as  aforesaid,  they  shall  be  distributed  to  J'i^niate.'"'^'^  °"  "" 
the  agents  of  the  Secretary  of  the  Treasury,  if  they  consist  of  cotton, 
wool  or  tobacco,  or  if  they  be  suitable  for  forage  or   subbistence,  to 
such  places  and  in  such   manner  as  the  Secretary  of  War  may  pre-    cotton   wool,  & 
scribe.     The  wool  collected  under  this  act  shall  be  retained  by  the  tot>acco  '  distnbu- 
Qaartermastcr's   Department  as   supplies.     Should   the   Secretary  of  stcrc°ary°'^of  the 
War  find  that  some  of  the  agricullural  produce  thus  paid  iu  and  suita-  '^'"j^^"^"  ^^   „„. 
ble  for  forage  and  subsistence  has  been,  or  will  be  deposited  in  places  der  corur'oi  of'sec-^ 
where  it  cannot  be  used    either  directly  or   indirectly  for  these  pur- '^if^j^iiVces 
poses,   he  shall  cause  the  eamo  to  be  sold,  in  auch  manner  as  he  may  whure  it  cannot  he 
prescribe,  and  the  proceeds  of  such  sale  shall  be  paid  into  the  Trea-  aale  to  be*^soid 
sury  of  the  Confederate  States.     Should,  however,   the  Secretary    of  f^^^J*^^^^^  p*'*^ 
War  notify  the  Secretary  of  the  Treasury  that  it  would  be  impractica- 
ble for  him  to  collect  or  use  the  articles  taxed  in  kind,  or  any  of  them, 
to  be  received  in  certain  districts  or  localities,  then  the  Secretary  of 
the  Treasury  shall  proceed  to  collect  in  said  district  or  locality  the    in  certain  dis- 
money  value  of  said  articles  specified  in  said  estimate  and  not  required  oVaAi'Ses'^may  be 
in  kind,  and  said  money  value  shall  be  due  on  the  first  day  of  January  collected. 
in  each  and  every  year,  and  be  collected  as  soon  thereafter  as  practica-  be'du" ik  January 
ble,  and  where  in  districts  heretofore  or  which  may  hereafter  be  ascer-  ^'"'^^  y^'^"'- 
taiued  to  be  so  impracticable,   quartermasters  or  commissaries  serviug 
..ith  troops  in  the  field,  shall  have  collected  or  may  hereafter  collect 
from  producers  any  portion  of  their  tax  iu  kind,  the  receipts  of  such 
officers  shall  be  held  good  to  the  producers  against  the  collection  of 
the  money  value  of  their  tax,  to  the  extent  and  value  of  such  portions 
as  may  have  been  or  may  be  hereafter  collected.     And  when  assess- 
ments in  practicable  localities  have  been  made  and  transferred  to  post 
quartermasters,  and  transportation  is  difiicult  to  be  obtained,  the  sup- 
ply of  grain   sacks  insuflicient,  or  the  amount  of  produce  receivable 
is  too  small  to  justify  the  expenses  of  collection,  post  quartermasters, 
with  approval  of  their  superior  officers,  shall  be  authorized  to  transfer 
the  estimates  to  District  Collectors,  to  be  collected  in   their  money 
vlalue  only. 


14  THE    TAX    ACl*. 

Sec,  i;^.  That  the  assessors,  whose  duty  it  is  uader  said  act  to  csti- 
mate  the  taxes  in  kind,  shall  be  appointed  by  the  Secretary  of  War, 
and  their  duties  shall  be  the  same,  and  the  duties  shall  be  executed  in 
"*■  the  same  manner  as  is  prescribed  by  sections  ten,  eleven  and  twelve 
of  this  act,  in  reference  to  the  estimates  and  assessment  of  taxes  in 
kind  on  agricultural  products  and  slaughtered  hogs  ;  and  there  may  be 
one  assessor  appointed  for  each  practicable  tax  district,  and  he  shall 
take  the  oath  as  assessor  of  taxes  in  kind  prescribed  by  section  five 
of  the  act  for  the  assessment  and  collection  of  taxes,  approved  May 
first,  eighteen  hundred  and  sixty-three,  which  oath  shall  be  delivered  to 
such  officer  as  the  Secretary  of  War  may  designate.  And  the  assess- 
ors of  t;ixcs  in  kind  shall  be  separate  and  distinct  from  the  assessors  of 
money  tax,  and  shall  be  subject  to  the  exclusive  direction  and  control 
of  the  War  Department,  and  shall  receive  the  same  compensation  for 
such  time  as  they  may  be  employed,  as  is  allowed  to  other  agents  of 
the  Quartermaster's  Department. 

BSTIMATBS    OF    INCOMES    AND    STATEMENTS    OF     SPECIFIO    TAX,   IXC. 

Qtmes'^Ac"  dell'-      Sec.  14.     That  the  estimates  of  incomes  and  profits,   other  than 
ered  by  assessor  to  ^jjose  payable  iu  kind,  and  the  statements  or  bills  for  the  amount  of  the 

collector,  and  eira  ■  n'-     •'  '    .  ,  .         i        ■  i  <•       • 

receipt.  Specific  tax  on  occupations,   employments,    business  and  professions, 

and  of  taxes  on  gross  sales,  shall  be  delivered  by  the  assessor    to  the 
collector  of  the  district,  who  shall  give  him  a  receipt  for  the  same,  and 
Receipt  ts   be  ^j^g  g^id  assessor  shall  file  his  receipt  with  the  chief  tax  collector  of  the 
collector  by  the  State,  and  the  Collector  of  the  district,  holding  said  estimates,  statements 
*Mone°y  to  be  paid  Of  bills,  shall  procccd  to  collect  thc  samc  from  the  tax  payer.  The  money 
to  chief  collector  thus  collected  shall  be  paid  to  the  chief  tax  collector  of  the  State,  and 
«8t*imates"ie.  ^^  the  estimates,  statements  or  bills  aforesaid,  shall  be  arranged  by   the 
assessor,  and  general  lists   shall  be  made  from  them  in  the  same  man- 
ner and  for  the  same  purposes  designated  by    section  thirteen  of  the 
assessment  act. 

•  TRUSTEES,     GUAKDIANS,    EXECUTORS,    ETC. 

Sec.  15.     That  every  person  who,  as  trustee,  guardian,  tutor,  cura- 

.  tor  or  committee,  executor  or  administrator,   or  as  agent,  attorney  in 

auswerabie  for  all  fact,  OT  factor,  of  any  pcrsou  or  persons,  whether  residing  in  the  Con- 

carc^nd  requhde  federate  States  or  not,  and  every  receiver  in  chancery,  clerk,  register  or 

to  pay  the  taxes,  other  officer  of  any  court,  shall  be  answerable  for  the  doing  of  all  such 

**■  acts,  matters  and  things  as  shall  be  required  to  be  done  in  order  to  the 

assessment  of  the  money,  property,  products  and  income  under  their 

control,  and  the  payment  of  taxes  thereon,  and  shall    be    indemnified 

against  all  and  every  person  for  all  payments  on  account  of  the  taxes 

herein  specified,  and  shall  be  responsible  for  all  taxes  due  from  the  es- 

indemnified  for  ^ates,  iucome  money,  or  property  in  their  possession  or    under  their 

payment  of    such  COntrol. 
taxes. 

INCOMES   EXEMPT. 

Sec.  16.     The  income  and  moneys  of  hospitals,  asylums,  churehes, 
pit\"s°a3^yi"u  Ill's' j  schools    and  colleges  shall  be  exempt  from  taxation  under  the  provi- 

ehurches,   stbools  oiona  cif  lliin  not  f  / 

and    colleges    ex-  ^^^^^  *^^  ^"^^  ^°''*  /   '*''-'-  ^* 

smpt. 


THE    TAX    ACT.       •  15 

RULES    AND    RBGULA.TIONS. 

Sec.  17.  That  the  Secretary  of  the  Treasury  be,  and  he  is  hereby  secretary  of 
authorized  to  make  all  rules  and  regulations  necessary  to  the  operation  I'f'-^asoj'y  rules,  4e 
of  this  act,  and  not  inconsistent  herewith. 

LIFE    OF   THB    ACT. 

Sec.  18.     This  act  shall  be  in  force  for  two  years  after  the  expira- 
tion of  the  present  year,  and  the  taxes  herein  imposed  for  the  present     Af» '"  f"r«e  iw« 

,     ,,    f      ,       .    <         ',         ,1       ,      -I  1  ^1  e^        •      i\.  rears  after  e.Tnira- 

year,  shall  be  levied  and  collected  each  year  thereafter  in  the  manner  uou  ^f  iscs. 
and  form  herein  pre&crijKid,  aad  for  )he  said  time  of  two^jears,  unless 
this  act  shall  be  soonerrepealfed.    N         ^  "*  —  *-**^  > 
Approved  February  17,  1864. 


i\  ' 


THE  TAX  BILL. 


AJ\  AC'.l\  to  lay  ddditional  faxes  for  the  common  defence,  and 
^^    ^  support  of  the  Government, 

Sec.  1.  Tliti  CoihjrvAn  ofilic  CdnfaJcrni-'  SuUcs  of  America  ctb  enact, 
That  in  addition  to  the  taxes  levied  by  the  "  Act  to  lay  taxes  for  the 
common  defence  and  to  carry  on  the  Government  of  the  Confederate 
States,"  approved  twenty- tonrth  of  April,  eighteen  hundred  and  sixty- 
three,  there  shall  be  levied,  from  the  passage  of  this  act,  on  the 
subjects  of  taxation  hereafter  mentioned,  and  collected  fi-oni  every 
person,  co-partnership,  association  or  corporation,  liable  therefor, 
taxes  as  follows,  to-wjt : 

I.  Upon  the  value  of  propdlLj,  real,  personal  and  mixed,  of  every 
kind  and  dcscription,'not  hereinafter  exempted  or  taxed  at  a  diticrent 
rate,    five  per  cent :  Provided,  That   from  this   tax  on   the   vlilue   of 

'^  >  •  property,  employed  in  agriculture,  shall  be  deducted  the  value  of  the 
tax  in  kind  derived  therefrom,  as  assessed  under  the  law  imposing  it, 
and  delivered  to  the  Government:  Provided,  That  no  credit  shall  be 
allowed  beyond  five  per  cent. 

II.  On  the  value  of  gold  and  silver  wares  and  plate,  jewels,  jewelry 
and  watches,  ten  per  cent. 

III.  The  value  of  property  taxed  under  this  section,  shall  be  assessed 
on  the  basis  of  the  market  value  of  the  same,  or  similar  property  in 
tlie  neighborhood  where  assessed  in  the  year  eighteen  hundred  and 
sixty,  except  in  cases  where  land,  slaves,  cotton  or  tobacco  have  been 
purchased  since  the  first  day  of  January,  eighteen  hundred  and 
sixty-two,  in  which  case  the  said  land,  slaves,  cotton  and  tobacco  so 
purchased,  shall  be  assessed  at  the  price  actually  paid  for  the  rame  by 
the  owner.  /•  r    <  i  r-   ■<  -   '"  '■"-''  /  ii<-  <  ^  j  ^'  ■<. 

Sec.  2.  On  the  value  of  all  shares  or  interests  held  in  any  bank, 
banking  company  or  association,  canal,  navigation,  importing  and  ex- 
porting, insurance,  manufacturing,  telegraph,  express,  railroad,  and  dry 
dock  companies,  and  all  other  joint  stock  companies  of  every  kind, 
whether  incorporated  or  not,  five  per  cent. 

The  value  of  property  taxed  under  this  section  shall  be  assessed 
upon  the  basis  ot  the  market  value  of  said  property  in  the  neighbor- 
hood where  assessed,  in  such  currency  as  may  be  in  general  use  there, 
in  the  purchase  and  sale  of  such  property,  at  the  time  of  assessment. 

Sec.  3.  I,  Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust, 
gold  or  silver  bullion,  whether  held  by  the  banks  or  other  corporations 
or  individuals,  five  per  cent ;  and  upon  all  monies  held  abroad,  or  upon 
the  amount  of  all  bills  of  exchange,  drawn  therefor  on  foreign  countries, 
a  tax  of  five  per  cent ;  such  tax  upon  money  abroad  to  be  assessed  and 
collected  according  to  the  value  th«r««f  at  the  place  where  the  tax  is 
paid. 


THE  TAX  BliL.  17 

II.  UpoTi  the  amount  of  all  solvent  credits,  and  of  all  bank  billf, 
and.  all  otle"  papers  issued  as  currency,  eiclupive  of  non-interest 
beariog  ConfederAte  treasury  notes,  and  not  employed  in  a  registered 
business,  the  income  derived  from  whicli  is  taxed,  five  pei  ce-t. 

Skc.  4.  Upon  profits  made  in  trade  and  business,  as  follows  : 

I.  Or  all  profits  made  by  buyicg  and  scllirjg  spirituous  liquors,  flur, 
wbeat,   corn,  rice,  sugar,   molasses  or  syrup,  salt,  bacon,    pork,  boga, 

beef  or  beef  cattle,  sheep,  oats,  bay,  fodder,  raw  hides,  leather,  horues,  ■  -*-  c- 
mules,  boots,  shoes,  cotton  yarns,  wool,  woolen,  cotton  or  mixed  clothaj/l  ^ 
hats,  wagons,  harness,  coal,  iro'j,  s^cel  or  nails,  at  any  time  b3t-i7een  the 
first  of  January,  eighteen  hundred  and  s.ijt?-th^e^,  and  the  first  of 
January  eighteen  hundred  and  sixty-fi^'c,  t?ti  pef  cent.,  in  addition  to 
the  tax  on  such  profits  as  income  under  the  "  act  lo  lay  taxes  for  the 
common  defence,  and  carry  on  the  Government  of  the  Ccnf^dorato 
States,"  approved  April  twenty-fourth,  eighteen  hundred  and  sixty- 
three. 

II.  Oa  all  profits  made  by  buymg  and  soiling  ra"»ney,  gold,  silver, 
foreign  exchange,  stocks,  notes,  debts,  credits,  or  obligations  of  any 
kind,  and  any  merchandize,  property  or  effects  ot  any  kind,  not 
enumerated  in  the  preceding  paragraph,  between  the  times  named 
therein,  ten  per  cent.,  in  addition  to  the  tax  on  such  profits  as  income, 
under  the  act  aforesaid. 

III.  On  the  amount  of  profits  exceeding  twenty-five  per  cent.,  made 
during  either  of  the  years  eighteen  hundred  and  sixty-three  and  eigh- 
teen handred  and  sixty-four,  by  any  bank  or  banking  company,  insur- 
ance, canal,  navigation,  importing  and  exporting,  telegraph,  express, 
railroad,  manufacturing,  dry  dock,  or  other  joint  stock  company  of  any 
description,  whether  incorporate  or  not,  twenty-five  per  ceot.  on  such 
excess. 

Sec.  5.  The  following  exemptions  from  taxation  \inder  this  act  shall 
be  allowed,  to  wit : 

I.  Property  of  each  head  of  a  family  to  the  value  of  five  hundred 
dollars  ;  and  for  each  minor  child  of  the  family  to  the  further  value  of 
one  hundred  dollars  ;  and  for  each  son  actually  engaged  in  the  army  or 
navy,  or  who  has  died  or  been  killed  in  the  military  or  naval  service, 
and  who  was  a  member  of  the  family  when  he  entered  the  service,  to 
the  further  value  of  five  hundred  dollars. 

II.  Property  of  the  widow  of  any  oflBcer,  soldier,  sailor  or  marine,  who 
may  have  died  or  been  killed  in  the  military  or  naval  service,  or  where 
there  is  no  widow,  then  of  the  family,  being  minor  children,  to  the 
value  of  one  thousand  dollars. 

III.  Property  of  every  ofiicer,  soldier,  sailor  or  marine,  actually 
engaged  in  the  military  or  naval  service,  or  of  such  as  have  been  dis- 
abled in  such  service,  to  the  value  of  one  thousand  dollars.  Provided, 
That  the  above  exemptions  shall  not  apply  to  any  person,  whose  pro- 
perty, exclusive  of  household  furniture,  shall  be  assessed  at  a  value 
exceeding  one  thousand  dollars. 

IV.  That   where  property   has  been   injured  or  destroyed  by  the  ' 
enemy,  or  the  owner  thereof  has  been  temporarily  deprived  of  the  use 
or  occupancy  thereof,  or   of  ihe  means  of  cultivating  the  same,   by 
reason  of  the  presence  or  the  proximity  of  the  enemy,  the  assessment  on 
such  ^}r^C^r\,y  may  be  reduced,  in  proportion  to  the  damage  sustained 


18  THE  TAX   BILL. 

bv  tbe  owner,  or  tbe  tax  asscBscd  tbereon  may  be  reduced  in  tbe  same 
ratio  by  the  district  collector,  on  satisfactory  evidence  submitted  to 
him  by  tbe  owner  or  af<&fcb£ior. 

Sko.  6.  Ttiat  the  taxes  on  property  laid  for  tbe  year  eigbteen  bun- 
dred  and  sixty-four,  shall  be  assessed  as  on  tbe  day  of  tbe  passage  of 
this  act,  and  be  due  arid  collected  on  tbe  first  day  of  June  next,  or  as 
Boon  after  as  practicable,   allowing  an  extension  of  ninety  days   West 
of  tbe  Mississippi  river.     Tbe  additional  taxes  on  incomes   or  profits 
for  tbe  year  eighteen  hundred  and  sixty-three,  levied  by  this  act,  shall 
.be  assessed  and  collected  forthwith  ;  and  the  taxes  on  incomes  or  profits  ' 
for  the  year   eighteen  hundred  and  sixty-four,   shall  be  assessed   and  'f 
collected  according  to  the  provisions  of  the  tax  and  assessment  acts  of 
eigbteen  hundred  and  sixty-three. 
/'JL^/  A  sX^-ti.'L-        S^c.  1.  So  much  of  the  tax  act  of  tbe  twenty-fourth  day    of  April, 
vc  ^iL\ju^cCi  tC  eighteen  hundred  and  sixty-three,  as  levies  a  tax  on  incomes  derived 
J  ji  from  property  or  effects  on  tbe  amount  or  value  of  which  a  tax  is  levied 

^^*a^  t>v  this  act,  and  also  the  first  section  of  said  act,  are  suspended  for  the 

^f^.^,-  year  eighteen   huudred  and  sixty-four,  and  no  estimated  rent,  hire  or 

interest  on  properly  or  credits  herein  taxed  ad  valorem,  shall  be 
assessed  or  taxed  as  incomes  under  tbe  tax  act  of  eighteen  hundred 
and  bixtj-three. 

Sec.  8.  That  the  tax  imposed  by  this  act  on  bonds  of  tbe  Confed- 
erate States  heretofore  issued,  shall  in  no  ease  exceed  tbe  interest  on 
the  same,  and  such  bonds,  when  held  by  or  for  minors  or  lunatics, 
shall  be  exempt  from  the  tax  in  all  cases  where  the  interest  on  the 
same  shall  not  exceed  one  thousand  dollars. 

Approved  February  17,  1864. 


XZ 


i 


x^,   /s^^4 


AN  ACT  TO  AMEND  THE  TAX  LAWS. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That  the  first, 
second,  and  third  sections  of  the  act  to  levy  additional  taxes  for  the  common  defence 
and  support  of  the  Government,  approved  17th  of  February,  1864,  be  amended  and 
re-enacted  so  as  to  read  as  follows,  to-wit  ; 

Section  1.  That  in  addition  to  the  taxes  levied  by  the  "  Act  to  lay  taxes  for 
the  common  defenre,  and  to  carry  on  the  Government  of  the  Confederate  States," 
approved  April  '24th,  1803,  there  shall  be  levied,  from  the  l"tli  day  of  February,  1864, 
on  the  sul'jects  of  luxation,  hereinafter  mentioned,  and  collected  from  every  person, 
copartnership  association  or  corporation,  liable  therefor,  taxes  as  follows,  to-wit : 

I.  Upon  the  value  of  all  property,  real,  personal,  and  mixed,  of  every  kind 
and  description,  not  hereinafter  exempted  or  taxed  at  a  difTerent  rate,  five  per  cent : 
Provided.  That  from  the  tax  on  the  value  of  properly  employed  in  agriculture  shall 
be  deducted  the  value  of  kind  derived  therefrom  during  the  same  year,  as  assessed 
under  the  law  imposing  ii, and  delivered  to  the  Government,  whether  delivered  during 
the  year  or  afterwards  including  the  bacon  delivered  after,  and  not  prior  to,  the 
assessment  of  the  tax  on  property  employed  in  agriculture,  as  aforesaid;  and  the 
collection  of  the  tax  on  such  property  shall  be  suspended  after  assessment,  under  the 
order  of  tie  Secretary  of  the  Treasury,  until  the  value  of  the  tithe  to  be  deducted  can 
be  ascerliiiiicd,  and  when  so  ascertained,  it  sh.iU  be  the  duty  of  the  post  quartermas- 
ter to  cei  tify.  and  of  the  district  collector  to  deduct  the  value  of  sucn  tithe,  and  any 
balance  tound  due  may  be  paid  in  bonds  and  certificates  therefor,  authorized  by  the 
••  Act  to  reduce  the  currency  and  to  authorize  a  new  issue  of  notes  and  bonds,"  in 
like  manner  as  other  taxes,  payable  during  the  year  :  Provided,  That  no  credit  shall 
be  allowed  beyond  five  per  cent. 

II.  Onthe  value  of  goldandsilver  ware  and  plate,  jewels,  jewelry,  and  watches, 
ten  per  cent. 

IH.  The  value  of  property  taxed  under  this  section  shall  be  assessed  on  the 
basis  of  the  market  value  of  the  same,  or  similar  property  in  the  neighborhood  where 
assessed,  in  the  3ear  18G0,  except  in  cases  where  lands,  slaves,  cotton,  and  tobacco 
bave  been  pnrcha.'cd  since  the  1st  day  of  January.  1862,  in  which  case  the  said  land, 
i-laves,  cotton,  and  tobacco  so  purchased,  fhall  be  assessed  at  the  price  actually  paid 
for  the  .«i,me  by  the  owner :  Provided, That  land  purchased  by  refugees, and  held  and 
occupied  by  them  for  their  own  use  and  residence,  shall  be  assessed  according  to  the 
market  value  in  the  year  I860. 

Sfc.  2.  That  section  second  of  an  act  entitled"  An  act  to  levy  additional 
taxes  for  the  common  defence  and  snppo:t  of  the  Government."  approved  17th  of 
Februarj',  1864,  be,  and  the  same  is  hereby  repealed  ;  and  it  is  hereby  declared  that 
all  the  property  and  assets  of  corporations,  associations,  and  joint  stock  companies, 
of  every  description,  whether  incorporated  or  not,  shall  be  assessed  md  taxed  in  the 
same  manner,  and  to  the  same  extent,  as  the  property  and  assets  of  individuals  ;  the 
tax  on  such  property  and  assets,  to  be  assessed  against,  and  paid  by  such  corporations, 
associations,  and  joint  stock  companies :  Provided,  That  no  bank  or  banking  company 
shall  be  liable  to  pay  a  tax  upon  deposits  of  money  to  the  credit  of  and  subject  to  the 
checks  of  others  ;  Provided  further.  That  the  stock,  shares,  or  interests,  representing 
property  or  assets  in  corporations  or  joint  .stock  companies  or  associations,  shall  not  be 
assessed  or  taxed.  And,  provided  further.  That  all  property  within  the  enemy's  lines 
be,  and  the  same  is  hereby  exempted  from  all  taxation  so  long  as  it  remains  in  the 
enemy's  lines. 

Sko.  3.  That  paragraph  one,  of  section  three,  of  an  act  entitled  "  An  actio 
levy  additional  taxes  for  the  common  defence  and  support  of  the  Government," 
approved  17th  February,  1864,  be,  and  the  same  is  hereby  amended  and  re-c^cted  so 
as  to  read  as  follows :    Upon  the  amount  of  all  gold  and  silver  coin,  gold  dust,  gold  or 


/: 


Rilver  ballion,  moneys  held  abroad,  or  bills  of  exchange  drawn  therefor,  promissory 
notes,  rights,  credits,  and  securities,  payable  in  foreign  countries,  five  per  cent,  to  b«8 
paid  in  specie,  or  Confederate  Treasury  Notes  at  their  value  as  compared  with  specie 
iit  the  time  the  tax  is  payable  ;  the  relative  value  of  specie  and  Confederate  Treasury 
Notes,  for  the  purpose  of  payment  under  this  act,  to  be  fixed  by  regulations  to  be 
])rescribed  by  the  Commissioner  oi  Taxes,  under  the  direction  of  the  Secretary  of  the 
'I'reasnry. 

8kc.  4.  That  section  sixteen,  of  the  "  Act  to  amend  an  act  entitled  '  An  act  to 
levy  taxes  for  the  common  defence,  and  carry  on  the  Government  of  the  Confederate 
States,'  approved  17th  February,  1864,"  be,  and  the  same  is  hereby,  amended  so  as  to 
read  as  follows  : 

I.  The  income,  property,  and  money,  other  than  Confederate  Treasury  Motes, 
of  hospitals,  asylums,  churches,  schools,  colleges,  and  other  charitable  institations, 
sball  be  exempted  from  taxation  under  the  provisions  of  this  act,  or  any  other  law. 
The  property  of  companies  formed  under  the  act  entitled  "  An  act  to  establish  a 
volunteer  navy,"  shall  be  exempt  from  taxation,  except  on  the  income. 

II.  That  paragraph  six,  section  seven,  of  the  same  act,  be,  and  the  same  is 
vj  /                   hereby  amended  by  adding  thereto,  as  follows  : 
^  ^                             ••'  If  any  person  shall  t'lil  to  make  due  return,  as  required  by  said  section,  of 

(V^  the  income  or  jjrofits  tnxed  under  any  law  of  Congress,  or  in  case  of  disagreement 

Zf  with  the  assessor  lo  submit  the  sarr.e  to  referees,  as  provided  by  law,  or  shall  fail  or 

5-^-C  refuse  to  pay  the  tax  tliereon,  within  such  time  as  shall  be  prescribed  by  public  notice, 

liy  the  district  collector,  under  the  direction  of  the  Commissioner  of  Taxes,  such  per- 
son shall  be  deemed  and  held  to  be  in  default;  Provided,  That  such  person  shall  not 
be  deemed  and  held  to  be  in  default ;  who  may  fail,  or  has  failed  to  make  payment, 
or  due  returns  in  consequence  of  the  presence  or  interference  of  the  eji€my,orthe 
absence  or  neg'ect  of  the  ofiQcers  charged  with  the  assessment  and  collection  of  taxes." 

Sec.  5.  That  this  act  shall  not  be  so  construed  as  to  subject  to  taxation,  corn, 
bacon,  and  other  agricultural  products,  which  were  produced  in  the  year  1S63,  and 
in  the  possession  of  the  producer  on  the  17th  February,  1864,  and  necessary  for  the 
support  of  himself  and  family  during  the  present  year,  and  from  or  on  which  taxe.'*  in 
kind  have  been  deducted  and  delivered  or  paid. 

Sec.  6.  That  section  four,  paragraphs  one  and  two,  of  the  act  approved  17th 
February,  1864,  entitled  "  An  act  to  levy  additional  taxes  for  the  common  defence 
and  support  of  the  government,-'  be  so  amended  as  to  levy  an  additional  tax  of  thirty 
jier  cent,  upon  the  amount  of  all  profits  made  by  selling  the  articles  mentioned  in  the 
said  paragraphs  between  the  17th  day  of  February,  1864,  and  the  first  day  of  July 
next,  which  additional  tax  shall  be  collected  under  said  act. 

Sec.  7.  That  on  all  Treasury  notes  of  the  old  issue,  of  the  denomination  of 
five  dollars,  not  exchanged  for  new  issue  prior  to  the  1st  day  of  January,  1865,  and 
which  may  remain  outstanding  on  that  day,  a  tax  of  one  hundred  per  cent,  is  hereby 
imposed. 

Sec.  8.  That  section  seven  of  an  act  entitled  "  An  act  to  levy  additional  taxes 
for  the  common  defence  and  support  of  the  government,"  approved  17th  February, 
1864,  be,  and  the  same  is  hereby  repealed,  and  the  following  inserted  in  lieu  thereof: 

I.  That  the  first  section  of  the  "  Act  to  levy  taxes  for  the  common  defence 
and  to  carry  on  the  government  of  the  Confederate  States,"  approved  24th  April, 
1863,  is  suspended  for  the  year  1864. 

II.  In  all  cases  where  a  tax  is  levied  on  income  derived  from  property,  real, 
personal,  and  mixed  of  every  description,  on  the  amount  or  value  of  which  an  ad 
valorem  tax  is  laid,  the  ad  valorem  tax  shall  be  deducted  from  the  income  tax  :  Pro- 
vided, That  in  no  case  shall  less  be  paid  than  the  ad  valorem  tax. 

III.  In  the  assessment  of  income  derived  from  manufacturing  or  mining,  there 
shall  be  deducted  from  the  gross  income  or  profits,  the  necessary  annual  repairs,  not 
exceeding  ten  per  cent,  on  the  amount  of  the  income  derived  therefrom.  And,  in  <r 
addition  to  the  deductions  now  allowed  by  law  in  the  assessment  of  incomes  derived,  ^ 
from  any  source,  the  following  shall  be  made,  namely :  The  Confederate  taxes  actually 

paid  by  the  owner  on  sales  made  by  him,  and  the  commissions  actually  paid  by  the 
consignor  or  shipper  for  selling,  and  in  the  production  or  manufacture  of  pig  metal, 
or  other  iron,  the  cost  of  fuel. 

Sec.  9.  That  all  citizens  of  any  one  of  the  Confederate  States,  temporarily 
lesiding  in  another  State,  shall  be  liable  to  be  assessed  and  taxed  in  the  State  or 
district  in  which  he  may  temporarily  reside,  and  it  shall  be  the  duty  of  all  such  who 
have  not  heretofore  made  return  of  their  taxable  property  to  the  district  assessor 
where  they  may  temporarily  reside,  within  thirty  days  after  the  passage  of  this  act, 
to  make  such  return,  and  any  one  liable  to  be  assessed  and  taxed  as  aforesaid,  who 
shall  fail  or  refuse,  within  the  said  period  of  thirty  days  to  make  such  return,  shall  be 
liable  to  all  the  pains  and  penalties  imposed  by  the  laws  of  the  Confederate  States  in 
such  case. 


c- 


Y  /'^ y^  wtf  V-  ccC  Jii^i^i,^   /^/  .  / (X'o  *y 


iO- 


THE    TAX    Bf6L.  19 

AJf  ACT,  to  amend  so  much  of  section  eleven  of  the  tax  law, 
as  requires  one  tenth  of  the  sweet  potatoes  produced  this  year 
to  be  paid  to  the  Government. 

t  jT/ie  Congress  of  the  Gomfederate  States  of  America  do  enact,  That 
sy  much  ot'  section  tleven  of  "  An  act  to  lay  taxes  for  the  common 
^fencc,  and  carry  on  the  Government  of  the  Confederate  States," 
approved  April  twenty  fourth,  eighteen  hundred  and  sixty-three,  as 
rctioij-es  farmers  and  planters  to  pay  one  tenth  of  the  sweet  potatoes 
produced  in  the  present  year  to  the  Confederate  Government,  be  so 
amended  as  to  authorize  the  producers  of  sweet  potatoes  in  the  year 
eighteen  hundred  and  sixty-three,  to  make  commutation,  by  payment  of 
the  money  value  of  the  tithe  thereof,  instead  of  payment  in  kind,  at 
rates  to  be  fixed  by  the  commissioners  under  the  impressment  act. 
Approved  December  28th,  1863. 

AJf  ACT  for  the  relief  of  tax  payers  in  certain  cases. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
en  cotton  or  otner  property  subject  to  taxation  in  money,  shall  have 
A  burned  or  otherwise  destroyed,  by  authority  of  the  Government, 
before  tRe  expiration  of  the  time  fixed  by  law,  for  the  payment  of  the 
tax  thereon,  the  tax  payer  may  apply  to  the  district  collector,  who  shall 
investigate  the  facts  and  make  report  thereof  to  the  State  collector,  who 
may,  if  satisfied  of  such  destruction  by  Government  authority,  remit 
the  said  tax.  If  the  tax  in  any  such  case,  shall  have  been  paid  in 
advance,  it  shall  be  refunded  by  the  State  collector.  The  tax  payer 
shall  in  every  such  case,  have  the  right  of  appeal  to  the  Secretary  of 
the  Treasury. 

Section  2.  That  in  all  cases  where  the  crop,  out  of  which  tho  tax 
in  kind  is  to  be  paid  has  been  taken  or  destroyed  by  the  enemy,  the  /< 
district  collector  may  remit  the  tax,  in  whole  or  m  part,  according  to  * 
the  extent  of  the  loss  sustained  by   the  tax   payer :  Provided,  That   ^4^ 
the  facts  in  each  case  shall  be  reported  to  the  tax  collector,  and   the 
remission  shall  not  be  valid,  until   approved  by  him,  Aiid  i>rovided 
further.  That  in  case  the  loss  be  sustained   prior  to  assessment,   the 
aSs6ssor,  on  satisfactory  proof  thereof  may  make  deduction  therefor  in 
proportion  to  the  loss. 

Approved  February  13th,  1864. 

yijV  ACT  to  he  entitled  an  act  in  relation  to  the  qualifications 

of  State  Collectors. 

The   Congress  of  the  Confederate   States  of  America  do  enact,  That 
the  provisions  of  section  thirty-nine,  of  an  act  entitled  *'  An   act  for 
j\e  assessment  and  collection  of  tp.xrs,"  approved  Miiy    1,  1863,  shall 
lot  be  construed  to  apply  to  the  office  of  State  collector. 
f  Approved  February  l"7tb,  1864. 


a-^ 


2Q  THE    TAX    BILL. 

Joint  Resolution  explanatory  of  the  act  entitled  "  An  act  to  lay 
taxes  for  the  common  defence,  and  carry  on  the  Government,'^ 
approved  the  twentyfourth  day  of  April,  eighteen  hundred  and 
sixty-three. 

Resolved  by  the  CongresH  of  the  Confederate  States  of  America,  That 
the  daily  wages  of  detailed  soldiers,  and  other  employees  of  the  Gov- 
ernment, are  not  liable  to  taxation  as  income,  although  they  may 
amount  in  the  aggregate  to  the  sum  of  one  thousand  dollars  per 
annum. 

Approved  February  l7tli  1864. 

AJ^  ACT  au'horizing  the  tax  in  kind  on  bacon  to  be  commuted 
by  collection  of  salt  pork  as  an  equivalent. 

The  Conyress  of  the  Confederate  States  of  America  do  enact,  That 
Aosistaut  Qiiartermaster's,  and  other  agents,  engaged  in  the  collection 
of  tax  in  kind,  may  be  authorized,  under  orders  and. regulations  made 
by  the  Secretary  of  War,  to  demand  and  receive  in  commutation  for 
the  tax  in  kind  on  bacon,  an  equivalent  therefor,  in  salt  pork. 

Approved  December  28th,  1868. 

ANA  GT  to  regulate  the  collection  of  the  tax  in  kind  upon 
tobacco.,  and  to  amend  an  act  entitled  "  An  act  to  lay 
taxes  for   the  common  defence.,   and  carry  on  the  Gov- 
ernment of   the  G onfederate  States,''''  approved  April 
^  twenty-fourth,  eighteen  hundred  and  siocty  three. 

The  Congress  of  the    Confedernfe  l^tates  of   America  do  enact,  That 
the  tax  in   kind  of  one-tenth,    imposed  by  said  act,  upon  ell   tobacco 
grown   in  the  Confederate   States,  instead  of  being   collected  by  the 
Post  Qaartermaster,  shall  be  collected  by  the  agents  appointed  by  the 
Secretary  of  the  Treasury  to  collect  and  preserve  tobacco,  and  the  tax 
assessor  shall  transfer  their  estimates  of  the  tobacco  due  from  each 
planter  or   farmer,  specifying  both   quantity  and  quality,  to  the  said 
agents,  or  their  duly  authorized  sub-agents,  taking  their  receipts  there- 
.  ^ , ,  ,for,  and  shall  also  transmit  a  copy   of  these  estimates  to  the  Chief  of 
\  _ , . ,    the  Produce  Loan   OflBce,  and  when  said  tobacco   has  been  collected, 
..  ,    ,  the  said  agent  shall  be  liable  for  its  safe  custody. 
^"j     Sec.  2.  That  each  farmer  and  planter,  not  earlier  than  the  first  day 
of  June,  nor  later  than  the  fifteenth  day  of  July,  shall  deliver  his  tithe 
of  tobacco  in  prizirg  order,  put  up  in  convenient  parcels  for  transpor- 
tation, at  the  nearest  prizing  depot,  of  which  there  shall  be  not  less 
than  one  established  in  each  county,  by  the  agents  for  the  collection 
and  preservation  of  tobacc:>,  where  the   said  tobacco  shall  be  prized, 
and  securely    packed  in   hogsheads,  or  other  packages,   suitable  for 
market,  by  said  agents. 

Sec.  3.  That  the  tax  assessor  shall  require  a  statement  from  each 
farmer  or  planter,  as  to  the  different  qualities  of  tobacco  raised  by  him, 
and  shall  assess  as  due  the  Confederate  States,  one  tenth  of  each  of 
eaid  qualities,  which  shall  be  stated  separately  in  his  estimates,  and 
shall  be  delivered  separately  by  the  farmer  or  planter,  at  the  prizing 
depots. 

Sec.  4.  All  acts  and  parts  of  acts,  inconsistent  with  the  foregoing, 
are  hereby  repealed. 

Approved  January  80tb,  1864. 


^-( 


THE  ASSESSMENT  ACT. 


Offlee    of    ee-n- 


AK  ACT  for    the    Assessment    and    Collection    of    Taxes. 

OrFICE    OF     COMMISSIONER    OF    TAIKS    CREATED, 

Section  1.      The  Congress   of   the  Confederate  Statet  of  America 
do  enact,  That  for  the  purpose  of  superintending  the  collection  of  in- 
ternal duties,  or  taxes  imposed,  or  which  may  be  hereafter  imposed  by- 
law, and  of  assessing  the  same,    an  office  is  hereby  created  in  the 
Treasury  Department  to  be  called  the  office  of  the   commissioner  of  missioner  of  taxet 
taxes;  and  the   President   of  the  Confederate    States   is  hereby  au- "^**^''* 
thorized  to  nominate,  and  with  the  advice  and  consent   of  the  Senate,       commissioner, 
to  appoint  a  commissioner  of  taxes,  with  an   annual  salary   of  three  hew  appointed, 
thousand  dollars,  who  shall  be   charged,  under  the    direction  of  the    i)uii«; 
Secretary  of  the  Treasury,  with  preparing  all  the  instructions,  regula- 
tions, directions,  forms  and  blanks,  and  distributing   the  same,  or  any 
part  thereof,  and  with  all  other  matters  pertaining  to  the  assessment 
and  collection  of  the  duties  and  taxes  which  may  be  necessary  to  carry 
the  laws,  passed  for  the  purpose,  into  effect,  and  with   the  general  su- 
perintendence of  his  office,  as  aforesaid,  and  the    Secretary  of  the 
Treasury   may   assign  to  the  office   of  commissioner   of  taxes    such 
number  of  clerks  as  he  may  deem  necessary,  or  the  exigencies   of  the     cieri«ai  force. 
public  service  may  require. 

Sec.  2.     That  for  the  purpose  of  assessing,   levying  and  collecting" 
all  taxes  and  internal  duties,  each  State  shall  constitute  a  tax  division,     Ka«h  state  t» 
over  which  shall  be  appointed  by  the  President,  with  the  advice  and  division. 
consent  of  the  Senate,  one  State  collector,  who  shall  be  a  resident  and  .  ^•^^^^  coUectori, 

/•111.  lo  •,  ,  ,.  ,/  ^'o^  appomteJ. 

freeholder  m  such  State,  with  a  salary  of  one-tenth  of  one  per  cent,  on     Salary. 

the  amount  collected  in  each  State  :  Provided,  That   in  no  case  shall 

the  salary  be  less  than  two  thousand   nor  more  than  three  thousand     Limitati^i^  of 

dollars,  and  said  State  collector  shall,  under  the  regulations  prescribed  a'^!^!^^:^^^'^ 

by  the  commissioner  of  taxes,  under  the  direction  of  the  Secretary  oi^l^^  yy,  ^^^/i.$^ 

the  Treasury,  be  charged  with  the   duties  imposed  upon  himself,  and 

with  the  superintendence  and  direction  of  all  the  duties  of  the  various  eoUeetor.  *^  '^""^ 

officers  in  his  division  or  State,  created  by  this  act.     The  said  State 

collector  shall  give  bond,  with  sureties,  to  discharge  the  duties  of  his 

office  in  such  amount  as  may  be  prescribed  by  the  Secretary  of  the  ,ha|**i'iy*e°"^Jna" 

Treasury,  and  shall  take  oath  faithfully  to  discharge  the  duties  of  his 

office  and  to  support  and  defend  the  Constitution  of  the  Confederate    q^^^  ot  office. 

States. 

TAX    districts    AND   DISTRICT    COLLECTORS. 

Sec.  S.  Each  State  collector  shall  divide  his  State  into  convenient  Jub-dirision  of 
collection  districts,  following  as  nearly  as  may  be  practicable  thecoun-  tio*nd'iiTricti°how 
ties  or  tax  districts  into  which  the  State  may  have  been  sub-divided  by  re^uiaH*. 


^> 


22  THE    ASSESSMENT    ACT. 

its  own  SLale  government.     Bat  the  Secretary  of  the  Treasury  may 

authorize  two  or  more  sparsely  populated  counties  to  be  included  in 

one  collection  district,  when  so  recommended  by  the  State  collector, 

and  may  sub-divide  large  towns  or  cities  into  two  or  more  collection 

districts,  when  so  recommended  by   said  State   collector.     For  each 

of    these    districts    a    tax    collector,     to     be   called    the     district 

District  collector  collector,  shall  be  appointed  by   the  State  collector,  subject  to   the 

how  appoiuted.     approval  of  the  Secretary  of  the  Treasury,  and  .each  of  these  district 

collectors  shall  be  charged  with  the  duty  of  causing  to  be  assessed  and 

^j  jjg.  levied,  and  of  collecting  all  taxes  imposed  or  required  to   be  paid  by 

tiict  collectors,     any  act  of  Congress,  upon  any  persons  or  property  within  the  said 

district.  The  said  district  collector  shall  be  a  resident  freeholder  of  the 

tax  district  in  which  he  shall  bo  appointed,  and  shall  be  subject  to 

Shall  be  a  resi-  g^gi^  rcsculations  as  shall  be  prescribed  by  the  commissioner  of  taxes, 

dent  Ireeuolder.  ^       .r       <•        ..-  c  ^^       c^  ,.  r  /l.     rp  ' 

/  under  the  direction  of  the  Secretary  oi  the  ircasury. 

Sec.  4.     That  before  any  such  collector  shall  enter  upon  the  duties 
o!    his   office,   he   shall   execute    a  bond  for  such  amount   as  shall 
oiiec-  ^®  prescribed  by  the  commissioner  of  taxes,  under  the  direction  of  the 
tor shau  give  bend  Secretary  of  the  Treasury,  with  not  less  than  two  sureties,  to  be  ap- 
proved as  sufficient  by  the  commissioner  of  taxes,   conditioned  that 
said  collector  shall  faithfully  perform  the  duties  of  his  office ;  which 
bond  shall   be  filed  in  the  office  of  the  Comptroller  of  the  Treasury. 
^?."'^'  I'^oT  ^^'^  -^^^  ^^^^  collector  shall,  from  time  to  time  renew,  strengthen  and  in- 
•     craase  his  official  bond,  as  the  Secretary  of  the  Treasury  may  direct. 
And  each  collector,  before  entering  upon  the  duties  of  his  office,  shall 
c  Hector  shall  ^^^^  ^^^^  faithfully  to  discharge  the  duties  of  his  office,  and  that  he 
renew  bond.         will  support  and  defend  the  Constitution  of  the  Confederate  States. 

Sec.  5.     That  each  district  collector  shall  be  authorized  to  appoint, 
by  an  iostrument  of  writing  under  his  hand,  as  many  deputies  as  he 
Ooiiector's  oath  j^^^^^  think  proper,  to  be  by  him  compensated  for  their  services,  and  al- 
s'o  to  revoke  any  such  appointment,  giving  such  notice  thereof  as  the 
commissioner  of  taxes  shall  prescribe;  and  may  require  bonds,  or 
District  coiiec-  Other  securitics,  and  accept  the  same  from  such  deputy ;  and  each 
tors  may  appoint  gy^jj  deputy  shall  have  the  like  authority  in  every  respect,  to  collect 
Compensation  of  the  dutics  and  taxes  levied  and  assessed  within  the  portion  of  the  dis- 
'^Di'^tHct  coiiec-  ^^^^^  assigned  to  him,  which  is  by  this  act  vested  in  the  district  col- 
tors  ;na^  revoke  lector  himsolfj  but  oach  district  collector  shall,  in  every  respect,  be  re- 
pui?es*!!^Bd  "ma.yV-sp^^'^^ible  for  all  monies  collected,  and  for  every  act  done  as  deputy 
•  '^'^-'.'a^.'^S-'^X"''^  J*'H':!ji^ollector  by  any  of  his  deputies  whilst  acting  as  such,  and  for  every 
deputies,  autho  omission  of  duty.     The  collector  in  each  State  shall  appoint  in  eacn 
'■''y  °^-  district,  subject  to  the  approval  of  the  Secretary  of  the  Treasury,  an 

^.  .  .  .      „      assessor  or  assessors,  who  shall  be  residents  therein,  and  each  assessor 

District    coiiec-  .  ,  ,         '        .  .  i     n    i.    <•         i 

torresponsibie  for  SO  appointed  and  accepting  the  appointment,  shall,  beiore  he  enters  on 

deputies.  j^jjg  (luties  of  his  appointment,  take  and  subscribe,  before  some  com- 

Assessors    how  Patent    magistrate,    or  some  district  collector  to  be  appointed    by 

appointed.'         virtuc  of  this  act,  (who  is  hereby  empowered  to  administer  the  same) 

(  the  following  oath  or  affirmation,  to-wit :     "/,  A.  B.,  do  swear,  or  a/- 

takecfatho'fomife!/'*"^  {^^  ^^^  ^^sc  may  be,)  \hat  I  will  sujyport  the  Constitution  of  the 

Confederate  States  of  jhnerica,  and  that  1  will,  to  the  best  of  my  know- 

Assessor's  oath.  Icdge,  sliill  and  judgment,   diligently  and  faithfully  execute  the  office 

and  duties  of  assessor  for  (naming  ttie  district)  without  favor  or  imHi- 

Cei  tificate  o  f  ulity,  and  that  I  will  do  equal  right  and  justice  in  every  case  in  which  I 

to*  ci)Ue*etor.  ^  ^^"  ^"^"*^'  "^'^  '^'^  <^sscssor.'^  And  a  cei  tificate  of  such  oath  or  affirmation  shall 


THE    ASSESSMENT    ACT.  23 

be  dt'livercd  to  the  collector  of  the  district  for  which  such  assessor     Penalty  forfaii- 

shall  be  appointed.     And  every  assessor  acting  in  the  said  office  with-  '"'^  ^'^  "*''«  '"'^''• 

out  having  taken  the  said  oath  or  affirmation,  shall  forfeit  and  pay  one 

hundred  dollars,  one  moiety  thereof  to  the   use  of  tbe  Confederate 

States,  and  the  other  moiety  thereof  to  him  who  shall  first  sue  for  the 

same,  with    costs   of  suit :  Provided,  That    nothing  ht.reiu  contained 

shall  prevent  any  district  collector  from  collecting  himself  the  whole  ,„r"|fot'prevenred 

or  any  part  of  the  duties  and  taxes  so  assessed  and  payable  in  his  dis-  fjom  collecting  an 

^  r  *    ■'  duties,  Ac. 

tnct. 

RETURNS    TO    ASSESSORS.       DUTY   UF   TAX  PAVERS   THEREIN. 

Sec.  6.     That  it  shall  be  the  duty  of  any  person  or  person^,  part- 
nerships, firms,  associations,  or  corporations,   made  liable  to  any  tax,      Tax-payers  to 
imposed  by  any  act  imposing  taxes,  at  the  time  prescribed  by  law,  or  if  !ufr'oath*°o''a88e"- 
no  time  be  fixed  by  l«w,  then  at  such  times  as  may  be  prescribed  by  ^o""- 
the  commissioner  of  taxes,  under  the  direction  of  the  Secretary    of 
the  Treasury,  to  make,  under  oath  (  raffiima'ion,  as  the  case  may  be,  a 
list  or  return  to  the  assessor  of  the  district  where  located,  of  the 
amount  of  annual  inojrae   or  pi\  fits,  the  articles  or  objects  charged 
with  a  special  tax,  the  nuantily  of  ffoods,  warea  and  merchandiz-i  made     „ 

1111         -  1       -^v  ■'    ^r,'^  7        ,  .  ,,  1.   I       1  Returns,    char- 

or  sold,  and  cbargcd  with  a  speciOo  or  na  valorem  tax,  lue  maikei.  vaine  acteiof. 
of  the  property,  real  and  personal,  charged  with  an  ad  valorem  tax,  the 
several  rates  and  aggregate  a'uoants,  and  ail  other  joatters  and  ihlngs 
which  are  or  shall  be  rt  quired  by  law,  and  accordiug  to  the  foi.ns  and 
regulations  to  be  prescribed  by  the  commissioner  of  t^xes,  uu^lcr  the 
direction  of  the  Secretary  "f  the  Troa-iury,  for  which  soch  person  ui 
persons,  partnerships,  firms,  associations  or  corporations  are  oi 
shall  be  liable  to  be  assessed  according  to  law. 

Sbc.  7.  That  the  instructions,   regalationa  and  direct  ion?,  as  hev-      ,   ,     .,    „  . 

.    ,     «  .  1      1     11  1      1  •     !•  1  111        Instrnctlons,  Ac 

mbefore  mentioned,  shall  be  binding  on  each  assessor  and  on  each  col-  to  be  binding  on 
lector  and  his  deputy  or   deputies,  in   the  performance  of  the  duties  *"  oncers, 
enjoined  by  or   under  this  act ;  pursuant  to  which  instructions   the 
district  collector  shall  direct  and  cause  the  several  assessors  to  proceed 

,  1^  ft-  •!••  ^   ■  •  c  1       Assessments, 

through  every  part  of  their  respective  districts,  and  inquire  alter  and  how  to  be  made. 
concerning  all  persons  being  within  the  collection  districts  where  they 
repcctively  reside,  owning,  possessing,  or  having  the  care  and  manago- 
ment  of  any  property,  goods,  wares  and  merchandise,  articles  or  ob- 
jects liable  to  pay  any  tax,  (by^referenceas  well  to  any  list  of  assess- 
ment or  collection  taken  under  the  laws  of  the  respective  States,  as  to 
any  other  records  or  documents,  and  by  all^ other  lawful  ways  and  means, 
especially  to  the  written  list,  schedule  or  return  required  to  be  made 
to  the  assessor  by  all  persons,  owniug,  possessing,  or  having  the  care 
or  management  of  any  property  as  aforesaid,  liable  to  taxation,)  and 
to  value  and  enumerate  the  said  objects  of  taxation  respectively,  in 
the  manner  prescribed  by  law,  and  in  conformity  with  the  regulations^ 
and  instructions  before  mentioned. 

DUTY    OF    ASSESSOR    WHERE    PERSOJS^^FAILS   TO    EXHIBIT    UBT. 

Sec.  8.  That  if  any  person  owning,  possessing,  or  having  the  care 
or  management  of  property,  goods,  wares  and  merchandise,  articles 
or  objects  liable  to  pay  any  tax,. shall  fail  to  make  and  exuibil'a  writ- 
ten list  when  required,  as  aforesaid,  and  sball    consent  to  dibclose  the 


24  ■  THE  ASSESSMENT   ACT.   ' 

particulars  of  any  and  all  the  property,  goods,  wares  and  merchandise, 

articles  and  objects  liable  to  pay  any   tax,  or   any  bnsiress  or  cccupa- 

tion  liable  to  pay  any  tax,  as  afc-resaid,  then,  and  in  that  case,  h  shall 

by  wlessoHnTase  ^^  -^^  duty  of  the  officer  to  make   -uoh  list,    which,,  being  distinctly 

of  faiiuie  oftai  read,  consented  to,  and  signed  bj^  the  person   so  owning,  posses -ang, 

payer    o  ma  ■  e  ^^  having  the  care  and  management,  as  aforesaid,  shall  be  received  a^ 

the  list  of  such  person. 

V  ,  FALSE    OR    FRAUDULENT     LIST. 

Fraudulent  o  r      Sec.  9.  That  if  any  person  shall  deliver  or   disclose  to  any  assessor 

for'making.^"*'^  f'ppointed  in  pnrsuance  of  this   act,  and   requiring   a   list  or  lists,  as 

aforesaid,  any  false  or  fraudulent  list  or  statement,  with  intent  to  defeat 

or    evade  the    valuation  or   enumeration  hereby     intended    to    be 

made,  such  person  so   offending,  and  being   thereof  convicted,  on  in- 

How  prosicuted.  dictment  found  therefor  in  any  district  court  of  the  Confederate  States, 

held  in  the  district  in  which  such  offence  may  be   committed,  shall  be 

fined  in  a  sum  not  exceeding  five  hundred  dollars,  at  the  discretion  of 

made"1nTase'°of  the  court,  and  shall  pay  all  costs  and  damages  of  prosecution  ;  and  the 

ftauduient  return,  valuation  and   enumeration  required    by   this    act,  shall,   in  all  such 

cases,  and  in  all   cases  of  undervaluation  or  under-statement  in  such 

lists  or  statements,  be  made  as  aforesaid,  upon  lists  according  to  the 

form  prescribed,  to  be  made  out  by  the  assessors  respectively  ;  which 

lists,  the  said  assessors  are  hereby  authorized  and  required   to  make, 

AsBessor  author  according  to  the  best  information  they  can  obtain,  and  for  the  purpose 

^"rmiee*!!,  Ac."^°"  of  making  which,  they   are  hereby  authoriaed  to  enter  into  and  upon 

all  and  singular  the  premises  respectively.  " 

DUTY    OF    ASSESSOR,     IN     CASE     Or     REFUSAL     TO     MAKE     RETURN,     AND 

.     PENALTY. 

ter  "premises*  and      Sec.  10.  That  if  any  person  shall  refuse  or  neglect  to  give  such  list 

make  list.  qj.  |jg|.g  within  the  time  required  as  aforesaid,  it  shall  be  the  duty  of  the 

assessor  for  the  collection  district  within  which  such  person  shall  re- 
side, and  he  is  hereby  authorised  and  required  to  enter  into  and  upon 
the  premises,  if  it  be  necessary,  of  such  person  so  refusing  or  neglect- 
ing, and  to  make,  according  to  the  best  information  which  he  can 
obtain,  or  on  his  own  view  and  information,  such  lists  of  property, 
goods,  wares,  and  merchandise,  and  of  all  articles  and  objects  liable  to 
taxation,  owned  or  possessed,  or  under  the  care  or  management  of  such 
person,  as  are  required  by  law,  including  the  amount,  if  any,  due  upon 
Penalty  for  fail-  »  registered  business  ;  and  in  case  of  refusal  or  neglect,  to  make  such 

ure  to  make  list,  lists,  cxccpt  iu  cascs  of  sickuoss,  or  othcr  unavoidable  cause,  the  asses- 
sor shall  thereupon,  except  where  otherwise  provided  for,  add  twenty- 
five  per  centum  to  the  amount  of  the  items  thereof;  and  the  lists  so 
made  and  subscribed  by  such  assessor,  shall  be  taken  and  reported  as 
List  shall  be  ac-  good  and  sufficient  lists  of  the  persons  and  property   for  which  such 

"^^^  ^  '  person  or  property  is  to  be  taxed  for  the  purposes  of  this  act. 

IN    REFERENCE     TO      PROPERTY     WHEN     THE     OWNER     RESIDES    OUT     OF 

DISTRICT. 

Sec.  11.  That  whenever  there  shall  be  in  any  collection  district,  any 
property,  goods,  wares  and  merchandise,  articles  or  objects,  not  owned 


THE  ASSESSMENT     ACT.  25 

or  possessed  by,  or  under  the  caro  or  raaDagement  of,  any  person  or    'ro^^rty  of  ii»n- 

persons  within  such  district,  and  liable   to  be  taxed  as  aforesaid,  f»nd  ars. 

no   list  of  which    shall   have  been  transmitted  to  the  assessor  in  the 

manner  provided  by  this  act,  it   shall  be  the  duty   cf  the  assessor  for 

sr.ch  district,  and  he  is  hereby  authorized  and  required  to  enter  into  atyj     Afscssor  ta  m- 

upon  the  prcraises  where  such  property   is  situated,  and   take  srch  mlkriUTvey  Ind 

V.CW3  thereof  as  may  be  necessary,   and  to   make  lists  of  the  same,  ^  "• 

according  to  the  form  prescribed,  which  li-ts,  beina:  Rubs'^rihed  by  the 

said  assessor,  shall  be  taken  and  reputed  as  good  and  sufficient  lists  of 

such  property,  goous,  wares  and  mercbandlse,    articles  or  objects,  as 

aforesaid,  under  and  for  the  purpose  of  this  act. 

Sec.  12.  That  the  owners,  possessor'i,  or  persons  having  the  care  or    f''°p«'\'T,  ',*'='- 

.  ,  '  ^,  1  1         !•  .•   1  ted    m   diitrlcU 

management  of  property,  good?,  wares  and    ruerchandiso,  articles  or  outside  of  that  in 

objects  not  lying  or  being  within  the  collection  district  in  which   they  ^e^^He/m  aTVy 

reside,  shall  be  permitted   to   make  out  and  deliver  the  lists  thereof,  them  be  returned 

required  by  this  act,  (provided  ihe  district   in    which  the  said  objects  thereof.**^" """"^ 

of  duty  or  taxation  are    situated   is  tacrein    distinctly  stated,)  at  the 

time  and  in  the   raanrcr   prescribed   to   the   assessor  of  the   div^trict 

wherein  such  persons  reside.     And  it  shall  be  the  duty  of  the    asses-     List  to  be  trans 

sor  who  receives  any  such  list  to   transmit  the   same  to  the   assessor  ^^^^^^  *°  n!*e°du- 

wherc  such  objscts  of  taxation  are  situate,  who   shall   examine  such  inct  where  such 

lidts  ;  and  if  he  approves  the    same,  he   bhall  return  it   to  the  assessor  ["eaf  "'^  '^  '"**" 

from  whom  he  received  it,  with  his  approval  thereof;  and   if  he  fails 

to  approve  the  same,  he  shall  make  such  alteration  thereon  as  he  may 

deem  to  be  just  and  proper,  and  shall  then  return  the  said  list,    with 

such  alterations  thereon,   or  additiors  thereto,  to  the  assessor  from 

whom  h'5  received   the   said  list;  and  the  assessor  where  the  person 

liable  to  pay  such  tax  resides,  shall  proceed  in  making  the  assessment 

of  the  tax  upon  the  list  by  him  so   received,  in  all  respects,  as  if  the 

said  list  had  been  made  out  by  himself.  , 

DISTRICT     COLLECTORS,     A^TER     COLLKCTINQ      TUS     LISTS,     SHALL     MAKE 
TWO    GENERAL   LISTS. 

Seo»  13.  That  the  lists  aforesaid  shall  be  taken  at  such  times  as 
may  be  prescribed  by  the  commissioner  of  taxes  under  the  direction 
of  the  Secretary  of  the  Treasury  or  with  reference  to   the   time  when  / 

said  taxes  become  due; -and  the  district  collectors  respectively,  after 
collecting  the  said  lists,    shall    proceed   to   arrange  the  same,  and  to     two  lists  to  be 
make  two  general  lists,  the  first  of  which  shall  exhibit,  in  alphabetical  '^'^^f^^,^J^•  '^'''"*=* 
order,  the  names  of  all  persons  liable  to  pay  any  tax,  residing   within     Lists  shall  con- 
the  collection   district,  together   with   the    value  and   assessment,  or  ,ax"  payere  resid- 
enuraeratiofl,  as  the  case  may  require,  of  the  objects  liable  to  taxation  ing  within  district, 
within  such  district,  for  which  each  such  person  is  liable,  or  for  which 
any  firm,  company  or  corporation  is    liable,    with  the   amount  of  tax 
payable  thereon;  and   the  second  list  shall  exhibit,  in    alphabetical"  List  of  tax-pay- 
order,  the  names  of  all  persons  residing  out  of  the  collection  district,  coacciioil district. 
owners  of  property  within  the  district,  together  with  the   value  and 
assessment,  or  enumeration  thereof,  as  the  case  may   be,   with   the     Forms  of  lists  to 
-amount  of  tax  payable  thereon,  as  aforesaid.     The   forms   of  the  said  l;^!^,^^^''^  ^^^'^ 
general  list  shall  be   devised  and   prescribed  by    the  State    collector, 
under  the  direction  of  the  commissioner  of  taxes,  and  lists  taken  ac-     _. .  .  ,    ,  ,. 

J.,  ,,  ,,,,  ,  -1,  Lists  to  be  deliT- 

coraing  to  such  forms  shall  be  made  out  by  the  assessor  or  assessors,  ered  to  district 

i 


2  6  THE   ASSESSMENT    ACT. 

eoiieciors.  and  delivered  to  the  district  collector  within  thirty  days  after  the  time 

Penalty  for  fail- fixed  by  this  act  as  aforesaid.     And  if  any  assessor  shall  failtoper- 

ure  of  assessor  to.  •',  .  11         !•  .,.•',.  »  ,," 

perform  duti»»  of  lorm  any  duty  assigned  by  this  act  withm  the  time  as  aforesaid,  not 

bw  ofiie«.  being  prevented  therefrom  by  sickness,  or   other   unavoidable   cause, 

every  such  assessor  shall  be  discharged  from  office,  and  shall,  moreover, 

forfeit  and  pay  the  sum  of  two  hundred  dollars,  to  be  recovered  for  the 

use  of  the  Confederate  States,  with  costs  of  suit. 

WHERE     LISTS     MAY     BE    EXAMINED,     AND     WHEN     APPEALS     SHALL     BE 
TAKEN,    DECIDED,    ETC. 

Sec.  14.  The  collectors  for  each  collection  district  shall,  by  adver- 
of  m'akiDgUsts"lo  tiscment  in  some  public  newspaper  published  within  his  district,  if  any 
be  advertised.       guch  there  be,  or  by  written  or  printed  notifications,  k)  be  posted  up 
in  at  least  four  places  within  each  district,  advertise  all  persons  con- 
cerned, of  the  time  and  place  within  said  district  when  and  where  the 
ina^^opfen'wte'en  ^^^^S'  valuatious  and  enumerations,  made   and  taken   within   said  dis- 
mays, trict,  may  be  examined  ;  and  said  lists  shall  remain  open  for  the  space 
and''w"ere  Jo'i."  of  fifteen  days  after  notice  shall  have  been  given  as  aforesaid.  And  said 
received;  notifica-  notifications  shall  also  State  when  and  where,  within  said  district,  after 
made.                the  cxpiratiou  ot  said  ntteen  days,  appeals  will  be  received  and  de- 
termined relative  to  any  erroneous  or  excessive  valuation  or  enumera- 
tions by  the  assessor.     And  it  shall  be  the  duty  of  each  collector  for 
subnlirii't  lo'-'ii  ^^^^  collection  district,  at  the  time  fixed  for  hearing  such  appeal  as 
persons.  '       '    aforcsaid,  to  submit  the  lists  taken  and  returned  as  aforesaid,  to  the 
inspection  of  any  and  all  persons  who  may  apply  for  that  purpose. 
And  the  said  collectoi;;for  each  collection  district  is  hereby  authorieed 
Collector  to  hear  at  any  timc  within  fifteen  days  from  and  after  the  time  allowed  forno- 

and  deteruiineatj-  ..q       ..  /.  •  i     x      i  i       i    i 

peals.  tincation  as  aforesaid,  to  near  and   determine,  in  a  summary  way,  ao- 

of  rpl'eai'siufube  wording  to  law  and  right,  upon  any  and  all  appeals  which  may  be  ex- 
dettnuinedby  di«-  hibitcd  :  Provided,  That  the  question  to  be  determined  by  the  coUec- 
tnct  collector.       ^^^^  ^^  ^^  appeal  respecting  the  valuation  or  enumeration  of  property, 
or  objects  liable  to  taxation  shall  be,  whether  the  valuation  complained 
of  be  or  be  not  in  a  just  relation  or  proportion  to  other  valuations  in 
the  same  district,  and  whether  the  enumeration   be  or  not  correct. 
niad'e''*ki''  writing  -^^^  ^^^  appeals  to  the  district  collector,  as  aforesaid,  shall  be  made  in 
and   wiiat    they  Writing,  and  shall  specify  the  particular  cause,  matter,  or  thing  respect- 
ing which  a  decision  is  requested;  and  shall,  moreover,  state  the  ground 
Collector    h  a  s  OT  principle  of  inequality  or  error  complained  of.     And  the  collector 
power  to  examine  shall  havo  powcT  to  re-cxamine  and  equalize  the  valuations  as  shall  ap- 
ations.  pcar  just  and  equitable  ;  but  no  valuation  or  enumeration   shall  be  in- 

crea°se*^lD  "vailia'-  creascd  without  a  previous  notice,  of  at  least  five  days,  to  the  party 
tion  by  collector  interested  to  appear  and  object  to  the  same,  if  he  judge  proper  ;  which 
payer.  ^'^^"  '^^  noticc  shall  be  given  by  a  note  in  writing,  to  be  personally  served  or 
left  at  the  dwelling  house,  office,  or  place  of  business  of  the  party  by 
such  collector  :  Provided,  That  this   sectir  n  shall  not  apply  to  esti- 
Section  not  ap-  matcs  of  iucome  and  profits,   or  of  taxes  in  kind,  made  by  appraisers 
matM  ^  of  ^income  ^^  rcferecs  as  prescribed  in  the  act  passed  in  April,  in  the  year  eigh- 
and  profits,  or  of  tecu  hundred  and  sixty-three,   entitled  "  An  act  to  lay  taxes  for  the 
common  defence  and  carry  on  the  government  of  the  Confederate 
States." 


THE    ASSESSMENT     iCT.  27 

THE    PREPARATION    0*"    LISTS   FOR    STATE    aOLLEOTORS     AKD     THE     MODE 
AND    MANNER    Or    OGLLBCTIJfft    TAXES. 

Sec.  15.     The  district  collectors  shall,  immediately   after  the  expi- 
ration of  the  time  for  hearing  and  deciding  appeals,  m»ke  out  correct  J'',"! '"  ''*.™,'"3* 
hsts  of  the  valuation  and  enumeration  in  each  of  their  districts  respec-  i^tate  collector, 
tively,  and  deliver  the  same  to  the  State  collector,  who  shall  collate  Zll\ll^'t!  '"""^^ 
the  same  in  proper  form  and  forward  the  same  to  the  commissioner  of 
taxes. 

Sec.  16.     As  soon  as  the  said  district  collectors  shall  deliver  their     District  eouec- 
.    lists  of  assessment  to  the  StateA3ollector,  they  shall  respectively  give  Ire" ''wbln'7axeg 
notice,  by  advertisement  published  in  each  collection  district,  in  one  "'■'^  <Jue  and  paya- 
newspaper  printed  in  said  district,  if  any  such  there  be,  and  by  noti-  pul-aof  payment, 
fications  to  be  posted  up  in  at  least  four  public  places  in  each  district, 
that  the  said  taxes  have  become  due  and  payable,  and  state  the  time 
and  place  within  said  district  at  which  he  will  attend  to  receive  the 
same,  which  time  shall  not  be  less  than  thirty  days  after  such  notifica-     PenSitjr  for  fail 
tion ;  and  all  persons  who  shall  neglect  to  pay  the  taxes  so   assessed  wh'cn'due*^  ""*' 
as  aforesaid,  upon  them,   to  the  collector  within  the  time   specified, 
shall  be  liable  to  pay  ten  per  centum  additional  upon   the  amount 
thereof,  the  fact  of  which  liability  shall  be  stated  in  the  advertisement 
and  notincation  aforesaid.     And  with  regard  to  all  persons   who  shall      now  «oiiect6r 
neglect  to  pay  as  aforesaid,  it  shall  be  the  duty  of  the  collector  in  per-  ''^^f^  o'f7a'if*r''»  t* 
son,  or  by  deputy,  within  twenty  days  after  such  neglect  to  make  a  do-  ray  tax«i. 
raand  personally,  or  at  the  dwellings  or  usual  places  of  business  of 
such  persons,  if  any  they  have,  for  payment  of  said  taxes,  with  the  ten 
per  cent,  additional,  aforesaid.    And  with  respect  to  all  such  taxes  as  are  ^^^^e'^'f^""  j**? " 
not  included  in  the  lists  aforesaid,  and  all  taxes,  the  collection  of  which  payment  of  a  1 1 
is  not  otherwise  provided  for  in  this  act,  it  shall  be  the  d»ty  of  each  |n^ut,"°* '"*'"''*'* 
collector,  in  person,  or  by  deputy,  to  demand  payment  thereof,  in  man- 
ner aforesaid,  within  ten  days  from  and  after  the  same  become  due  by 
law;  and  if  the  annual  and  other  taxes  shall  not  be  paid  within  ten     „ 
days  from  and  after  such  demand  therefor,  it  shall  be  lawful  for  such  shaii  proceed  :■ 
collector,  or  his  deputy   or  deputies,  to  jproceed  to  collect  the  said  *'^^^  °'  fmiure  to 
taxes  by  distraint  and  sale  of  the  goods,  chattels,  or  effects  of  the  per-     ooiieetor   ihaii 
sons  delinquent  as  aforesaid.     And  in  case  of  such  distraint,  it  shall  be 
the  duty  of  the  officer  charged  with  the  collection  to  make,  or  cause  to     i„  ^^^^  ^f  jt,. 
be  made,  an  account  of  the  goods  or  chattels  which  may  be  distrained,  »raint,  an  account 
^a  copy  of  which,  signed  by  the  officer  making  such  distraint,  shall  be  snaif  be  made^by 
left  with  the  owner  or  possessor  of  such  goods,  chattels,  or  effects,  or  thc'r'^''*f°'^ien* ''^^J 
at  his  or  her  dwelling  with  some  person  of  suitable  age  and  discretion,  tax  payer,  accom- 
with  a  note  of  the  sum  demanded,  and  the  time  and  place  of  sale ;  Fo^Tay'nient^Tt"'* 
and  the  said  officer  shall  forthwith  cause  a  notification  to  be  published 
in  some  newspaper  within  the  district  wherein  the  distraint  is  made,    Notification    of 
if  there  is  a  newspaper  published  in  said  district,  or  to  be  publicly  ^^.^^r^^^,* ^"'"^ "'^ 
posted  up  at  the  postoffice,  if  there  be  one  within  five  miles,  nearest  to 
the  residence  of  the  person  whose  property  shall  be  distrained,  and  in 
not  less  than  two  other  public  places,  which  notice  shall  specify  the  ar- 
ticles distrained  and  the  time  and  place  for  sale  thereof,  which  time 
shall  not  be  less  than  ten  nor  more  than  twenty  days  from  the  date  of 
such  notification,  and  the  place  proposed  for  sale  not  more  than  five  di.Traint°haii*pef 
miles  distant  from  the  place  of    making  such  distraint :  Provided,  «ify. 
That  in  case  of  distraint  for  the  payment  of  the  taxes  aforesaid,  the 


28  THE    ASSESSMENT  ACT. 

goods,  chattels,  or  effects  so  distrained  shall  and  may  be  restored  to 
DiBtrained  goods,  ffjc  owner  or  possessor,  if,  prior  to  the  sale,  payment  or  tender  shall  be 
totaxpaysr.        made  to  the  proper  officer  charged   with  the  collection,  of  the  full 
amount  demanded,  together  with  such  fee  for  levying,   and  such  sum 
for  the  necessary  aud  reasonable  expense  of  removing,  advertising  and 
keeping  the  good?,  chattels,  or  effects   so  distrained,  as  may  be  pre- 
scribed by  the  commissioner  of  taxes ;  but  in  case  of  non-payment  or 
tender  as  aforesaid,  the  said  officer  shall  proceed  to  sell  the  said  goods, 
chattels,  or  effects,  at  public  auction,  aud  shall  and  may  retain  from  the 
proceeds  of  such  sale,  the  amount  dcmandable  for  the  use  of  the  Con- 
s«inn^caseof  re-  federate  States,  with  the  necessary  and  reasonable  expenses  of  distraint 
fusai to  pay  taxes,  .^jj^l  gj^lg  jjjj^  jj  (.Qjmjjigsion  of  five  per  centum  thereon  for  his  own 

and  how  he  is  to  ,      •  ■,  i  •<>  ^i  i  i  i 

disposeof  the  pro- use,  rer  derm  g  the  over  plus,  it  any  there  be,  to   the   person   whose 
c»«asofsaie.        goods,  chattels,  or  effects,  shall  have  been  distrained. 

Sec.  lY.     That  in  all  cases  where  the  property  liable  to  distraint 
for  taxes  under  any  act  of  Congress,  may  not  be  divisible,  so  as  to  en- 
.       able  the  collector  by  a  sale  of  part  thereof  to  raise  the  whole  amount  of 
property  is  noUi- the  tax  with  all  costs,  charges  and  coramissions,  the  whole  of  such 
icctOT 'thair  *r°o'-  Property  shall  be  sold,  and  the  surplus  of  the  proceeds  of  the  sale,  af- 
ceei  ter  satisfying  the  tax,  costs  and  charges,  shall  be  paid  to  the  owner  of 

the  property,  or  his  or  their  legal  representatives,  or  if  he^  she  or 
they  cannot  be  found,  or  refuse  to  receive  the  same,  then  such  surplus 
shall  be  deposited  in  the  treasury  of  the  Confederate  States,  in  such 
manner  as  may  be  prescribed  by  the  Secretary  of  the  Treasury,  to  be 
there  set  apart  aud  held  for  the  use  of  the  owner,  or  his  or  her 
or  their  legal  representatives,  until  he,  she  or  they  shall  make  appli- 
cation therefor  to  the  Secretary  of  the  Treasury,  who,,  upon  such  ap- 
plication, shall,  by  warrant  on  the  treasury,  cause  the  same  to  be  paid 
Incase  distrain-  to  the  applicant.  And  if  the  property  advertised  for  sale  as  aforesaid, 
«d  property  is  in-  ganuot  be  sold  for  the  amount  of  the  tax   due  thereon,  with  the  costs 

sumcient  to    pay  in  ^  •iii/>/.i 

taxeg,  Ac.  and  charges,  the  collector  shall  purchase  the  same  in   behalf  of  the 

Confederate  States  for  an  amount  not  exceeding  the  tax,  with  the  costs 

and  charges  thereon.     And  all  property  so  purchased  may  be  sold  by 

said  collector,  under  such  regulations  as  may  be   prescribed  by  the 

Collector   shall  oommissioner  of  taxes.     Aod  the  collector  shall  render  a  distinct  ac- 

aii  charges  incur-  count  of  all  charges  incurred  in  the  sale  of  such  property,  and  shall 

ply  'ove?'sirpiu3  P^Y  ^^^'^  ^^^  treasury  the  surplus,  if  any  there  be,  after  defraying  the 

of  proceeds.  -        charge. 

Sec.  18.     The  taxes  assessed  upon  each  person  shall  be  a  statutory  « 

tax^'^ghaif  be'a!  'i^n  upju  all  property  of  such  person  for  and   during  the  term  of  two 

years  from  the  date  of  listing  such  person,  in  preference  to  any   other 

iien,  and  the  lands  and  other  property  of  any  collector  shall  be  bound 

Property  of  col- by  Statutory  liou  for  five  years  for   all  monies  received   by  him   for 

bound  Vstaiuto-  '^«xcs,  the  date  of  such  lien  to    commence  from   the  time  of  his   re- 

ry  ii«u.  ceiving  the  money.     And  the  said  liens  shall  extend  to  each  and  every 

part  of  all  tracts   or  lots  of  land  or  dwelling  houses,   notwithstanding 
the  aame  may  have  been  divided  or  alienated  in  part. 

SAtB    OF    REAL    E3TATB    AUTMORIIKD.        WHERE     GOODS     AN©    CHATTELS 
ARE    INSUFFieiBNT     TO    SATISFY    TAXES. 

Sao.  19.  That  in  any  case  where  goods,  chattels  or  effects,   suffi- 
t»ioriE8d  To  s^eize  cicnt  to  Satisfy  the  taxes  imposed  by  law  upon  any  person   liable  to 

real  estate. 


THE  ASSESSMENT  ACT.  29 

pay  tho  same  shall  not  be  found  by  the  collector  or  deputy  collector 
whose  duty  it  may  be  to  collect  the  same,  he  is  hereby  authorized  to 
collect  the  same  by  seizure  and  sale  of  real  estate  of  such  person  ;  and 
the  ofiBcers  making  such  seizure  and  sale  shall  give  notice  to  the  per-     Notice  of  seir- 
son  whose  estate  is  proposed  to  be  sold,  by  giving  him  in  hand,   or  «>"e  *« '^e  given- 
leaving  at  his  usual  place  of  abode,  a  notice  in    writing,  stating  what 
particular  estate  is  proposed  to  be  sold,    describing   the    same   with 
reasonable  certainty,  and  the  time,  when,  and  place  where,  said  officer 
proposes  to  sell  the  same.     And  the  said  collector  shall  first  advertise 
the  same  for  thirty  days  in  a  newspaper  printed  within  the  collection  of  seizure  to  be 
district,  if  such  there  be,    or  shall   post  up   in  at   least  four   public  °'*'^^- 
places  within  the  district  a  notification    of  the   intended    sale    thirty 
days  previous  thereto  and  shall  proceed  to  sell  at  public  sale  so  much 
of  the  said  property  as  may  be  necessary  to  satisfy  the  taxes  due,  to- 
gether with    an    addition  of  twenty   per  centum.     But   in  all   cases     now  collector 
where  the  property  liable  to  tax  under  this  act  may  not  be  divisible  so  tiren''pro°peryi8 
as  to  enable  the  collector  by  a  sale  of  part  thereof  to  raise  the  whole  not  divisible. 

,  .,       ,  •,!       11  i         1       *  1  •      •  .\  11         Collector     shall. 

amount  of  the  tax,  with  all  costs,  charges  and  commissions,  the  whole  seii. 
of  such  property  shall  be  sold,  and  the  surplus  of  the  proceeds  of  the  ceelirof'saic  how 
sale,  after  satisfying  the  tax,  costs,  charges  and  commissions,  shall  bo  to  be  dispoeeJ. 
paid  to  the  owner  of  the  property,  or  to  his  legal   representatives,  or 
if  he  or  they  cannot  be  found,  or  refuse  to  receive  the  same,  then  such 
surplus  shall  be  deposited  in  the  treasury,  there  to  be  held  and  drawn 
out  in  like  manner  as  provided  in  this  act  in  reference   to  the  surplus 
arising  from  the  sale  of  goods,  chattels  and  effects.     And  if  the  pro-     when  property 
perty  advertised  for  sale  as  aforesaid,  cannot  be  sold  for  the  amount  of  fs^in^ufficienVto 
tax  due  thereon,  with  the  said  additional  twenty  per  centum  thereto,  pay  taxes, 
the  collector  shall  purchase    the  same  in  behalf  of  the   Confederate  shall  have  power 
States  for  the  amount  aforesaid  :  Provukd,  That  the  owner  or  super- '°^*''i"'*^^- 
intendent  of  the  property  aforesaid)  after  the  same  shall  have  been,  as 
aforesaid,  advertised  for  sale,  and  before  it  shall  have  been  actually 
sold,  shall  be  allowed  to  pay  the  amount  of  the  tax  thereon,  with  au 
addition  of  ten  per  centum  on  the  same,  on  the  payment  of  which  the 
sale  of  the  property  shall  not  take  place :  Provided,   also,  That  the  propeTti*"8oia  Yo" 
owners,  their  heirs,    executors,  or  administrators,  or   any  person    on  taxes  may  be  re- 
their  behalf,  shall  have  liberty  to  redeem  the  lands  and  other  property    **■'"*' ' 
sold  as  aforesaid,  within  two  years  from  the  time  of  sale,    upon  pay- 
ment to  the  collector  for  the  use  of  the  purchaser,  his  heirs  or  assigns, 
of  the  amount  paid  by  such  purchaser,  with   ioterest   for  the  satrc  at 
the  rate  of  twenty  per  centum  per  annum  ;  and  no  deed  shall  be  given  ;,  i„  the  ^niaiary 
until  the  time  of  redemption  shall  have  expired:  ProrrVZcfZ /Hr/7«cr,  J"^'<:''°f^''«con- 
That  when  the  owner  of  any  land  or  other  real  property  sold  for  taxes  or  an  infant,  or 
under  the  provisions  of  this  act  shall  be  in  the  military  service  of  the  unsound  m'ind'  "^ 
Confederate    States,   before  and    at    the  time  said  sale  shall   have 
been  made,  or  shall  be  an  infant  under  twenty-one  years   cf  age,   a 
married  woman,  or  person  of  unsound  mind,  the  said  owner  shall  have 
.^he  privilege  of  redeeming  the  said  property  at  any  time  within  two 
years  after  the  close  of  his  term  of  service,  or  after  the  disability  of  such 
infant,  married  woman,  or  person  of  unsound  mind,  is  removed.  And  the  render  an  account 
collector  shall  render  a   distinct  account  of  the  charges  incurred   Iq  orer^'^'urp^us  ^o"^ 
offering  and  advertising  for  sale  such  property,  and  shall  pay  into  the  proc«eds  thereof. 
treasury  the  surplus,  if  any   there  be,    of  the  aforesaid   addition    of 
twenty  per  centum,   or  ten  per  centum,   as   the  cape   may  be,  after 


30  THE    A8SFSSMEVT  ACT.' 

Deeds  for  pro-  defraying  the  charges.     And  in  every  case  of  the  sale  of  real  estate, 
cs7iK.w  maie.  *^  whlch  shall  be  made  under  the  authority  of  this  act  by  the  collectors 
respectively,  or  their  lawful  deputies  respectively,  the   deeds  for   the 
estate  so  sold  shall  be  prepared,  made  and  executed,  and  proved  or 
acknowledged,  at  the  time   and  times   prescribed  in   this  act  by  the 
collectors  respectively,  within  whose  collection  district  such  real  estate 
shall  be  situated,  in  such  form  of  law  as  shall  be  amthorized  and  re- 
quired by  the  laws  of  the  State  in  which  such  real  estate  lies,   for 
making,  executing,  proving  and  acknowledging  deeds  of  bargain  and 
sale,  or  other  conveyances   for   the   transfer  and  conveyance  of  real 
estate ;  and  for  every  deed  so  prepared,  made,  executed,   proved  and 
Pnrchas  e  r  to  acknowledged,  the  purchaser  or  grantee  shall  pay  to  the    collector  the 
''Yiuands'^soM'to  ^^™  ^^  ^"'°  dollars  for  the  use  of  collector  or  other  person  effecting 
onu  p.i-soii  at  the  sale  of  the  real  estate  thereby  conveyed:  Provided,  That  all  landa 
iuciudl;d'^''in^  .ne  ^^^^  to  ouc  pcrson  at  thc   samc  time  shall  be  included  in  one  deed. 
^'^'^;,   .       ,  „  It  shall  be  the  duty  of  every  collector  to  keep  a  record  of  all  sales  ©f 

Collect »r     shall  ,        ,  i      •      i  •  n  t        •  it-  m-         t  •       ^ 

keep  record  of  all  land  made  m  his  collection  district,  whether  by  himself  or  his  deputy, 

su'/h  ree'or'di  Th'ali  '"  whlch  shall  be  sct  forth  the  tax  for  which  any  such  sale  was  made, 

exhibit.  the   dates  of  seizure  and  sale,   the  name  of  the  party   assessed,  and 

all  proceedings  in  making  said  sale,  thc  amount  of  fees  and  expenses, 

•eputy^  making  {^jjg  nai^Q  Qf  pyj.(>}jagg,,^j^n(j  ^^\^Q  (j^tc  of  Sale,  which  record  shall  be 
statem»Bt  thereof  certified  by  the  officer  making  the  sale.  And  it  shall  be  the  duty  of 
to^coiiecTor.''^"^*'^^  ^^7  ^cputy  making  sale  as  aforesaid  to  return  a  statement  of  all  hi« 

Record  thereof  proceedings  to  thc  collcctor,  and  to  certify  thc  record  thereof.  Thi» 
tri«'c™urt%nd't'o  record  shall  be  deposited  in  the  clerk's  office  of  the  district  court  of 
b  t  rrima  facit  ^}jg  Confederate  States,  in  which  thejlands  sold  are  situate,and  a  certified 

eTld«nC«    of   the  ,  rini-  /•••!  •  r      ^  e       , 

facti  stat«d  there-  copy  thereof  shall  he  prima  facie  evidence  in  any  court  of  the  facti 
'"'wksu  lands  are  stated  therein.  And  when  any  lands  sold  as  aforesaid  shall  be  redeem- 
r«deemed  coUec-  ed  as  hereinbefore  provided,  the  collector  shall  certify  the  fact  of  such 
to'the\ie'rk"f  th9  redemption  to  the  clerk  of  said  court,  to  be  filed  with  the  record  afore- 
**«-u'      ,  •      ,  said  as  evidence  of  such  redemption.     And  the  claim  of  the  govern- 

nhe«   claim   ef  ,,  ii-i  r     ■>         r  •  ■   • 

the  government  mcnt  to  lauds  sold  uudcr  and  by  virtue  of  the  foregoing  provision«, 
laxMat'crue.^.  ^"^  ^^^11  be  held  to  have  accrued  at  the  time  of  the  seirure  thereof. 

RECElPrS   FOR   TAXES    AND    DISPOSITIOJf    OF    MONIES    COLLECTED. 

Sec.  20.  Upon  receiving  the  tax  due  by  each  person,  the  collector 

Collectors  jhaii  shall  sign  receipts  in  duplicate,  one  whereof  shall  be  delivered  to  the 

e'eiptf."'^  "^*  * '^'^  person  paying  the   same,  and  the  other  shall  be  forwarded  to  thfe 

State  collector  of  that  State.     The  money  collected  during  each  month. 

Monies  collected  or  during  any  shorter  period  which  may  be  designated  by  the  Secretary 

warded  to  State  of  the  Treasury,  shall  be  also  immediately  forwarded  to  the  said  State 

collector.  collcctor ;  and  the  several  State   collectors  shall,  at  the  expiration    of 

„,  .       „   ,      every  month  after  collections  have  been  commenced,   transmit  to  the 

fctate  collect  or-'..  ,,  Vfiii- 

shall  make  month-  Commissioner  of  taxes  a  statement  of  the  amount  of  collections  re- 
!ieipts"to"comm'is-  ceivcd  withiu  the  month,  and  pay  over  monthly,  or  at  such  time  or 
•siouer  of  taxes  and  times  as  may  be  required  by  the  commissioner  of  taxes  the  monies  by 
when^re^uimr*^*  them  respectively  received  within  the  said  term,  and  at  such  places  at 
may  be  designated  and  required  by  thc  commissioner  of  taxes  ;  and 
District   coiiec-  g^ch  of  the  district  collectors  shall  complete  the  collection  of  all  sums 

tors      saall     com-  n  •  ,  i  /•  n         •  i     ii  ii 

piete  collections,  annually  assigned  to  them  for  collection,  shall  pay  over  the  same  to 
ies^aJd'ren'STi-  ^hc  State  coUcctor,  and  shall  render  his  final  account  to  the  said  State 
final  aeoount  collector  as  oftcu  as  he  may  be  required,  and  within  six  months  from 
whenev.r  requM-  ^^^^  ^^^^^  ^.^^  ^^^  ^-^^^  ^^  ^^^U  ^^^^  rcceived  the  collection  lists  from 


THE  ASSESSMENT  ACT. 


31 


the  assessor  or  assessors  of  his  district.  And  the  Secretary  of  the  g^^;-;!;^^.'y*Vf' "the 
Treasury  is  authorized  to  designate  one  or  more  depositories  in  each  ^.^^j*f",^^^'f,'^'-^*j*'; 
State  for  the  deposit  and  safe  keeping  of  the  monies  collected  by  Cit'^of'monies.*'^'*' 
virtue  of  this  act;  and  the  receipt  of  the  proper  officer  of  such  deposi-  p„^i^_^;:;i*\°^  f; 
tory  to  a  State  collector  for  the  money  deposited  by  him  shall  be  a  voud'.er  f.,i-  SMa 
sufficient  voucher  for  such  State  collector  in  the  settlement  of  his  ac-  '^o""^^^^'"- 
counts  at  the  Treasury  Department ;  and  the  commissioner  of  taxes 
may,  under  the  direction  of  the  Secretary  of  the  Treasury,  prescribe  p,^„.„,^j.^„^  ^^^ 
Buch  regulations'  with  reference  to  such  deposits  as  he  may  deem  ne-  dop^.suto  bepre- 
cessary.°  And  the  State  collector  shall  furnish  the  commissioner  of  'Sner^oaaxes! 
taxes  with  a  list  specifying  the  names  and  amounts  of  each  of  the  tax  ,„^'f,J^„ij!ij*'"'*'g*^'" 
receipts  which  shall  have  been  forwarded  to  him  as  aforesaid  by  the  missionei-  of  taxes 
district  collectors.  ,       .,      .        ^  ,   ^^'^LTt^ 

Sec.  21.  That  each  collector  shall  be  charged  with  the  whole  amounts  of  tax 
amount  of  taxes,  whether  contained  in  the  lists  delivered^  to  him  by  ''coul.'otor  oharg- 
the  assessors  respectively,  or  delivered  or  transmitted  to  him  by  other  p^'  «iih  whole 

•.,'.,•         ■'     ■,-.     1       '.i     ,1  ''-.^      /.  i  1.    •_     1  •      amount   of  taxes. 

collectors,  and  shall  bo  credited  with  the  amount  ot  taxes  contained  in     ciiector  how 
the  lists  transmitted  in  the  manner  above  provided  to  other  collectors,  '•'•••Ji'--*'f 
and  by  him  receipted  as  aforesaid,  and  also  for  the  taxes  of  such  per- 
sons as  may  have  absconded  or  become  iusolveot  prior  to  the  day  when 
the  tax  ought,  according  to  the  provisions  of  this  act,  to   bavc  been 
collected:  Provided,  That  it  shall  bo  proved  to  the  satisfaction  of  the     Co.npiioiier  of 
comptroller  of  the  Treasury,  that  due  diligence  was  used  by  the  collec-  saiisne^t^llt'dua 
tor,  and  that  no  property  was  left  froni  which  the  tax  could  have  been  <ii,ieence  was  tm- 
recovered.     And  each  collector  shall  also  bo  credited  with  the  amount  lor 
of  property  purchased  by  him  lor  the  use  of  the   Confederate  States,  r,,l|;;ei;'"fo/cou- 
provided  he   shall  faithfully   account  for   and  pay  over  ihn    proceeds  f.-.K-iate. states  to 
thereof  upon  a  resale  of  the  same  as  required  by  this  act .  le'ct"*' 

DBFAULTINCl  COLLB0TOR8.      DrSTRESS  WARRANT  AftAlNST  THKM  AND  TORIH 

SURETIES. 

Sec.  22.  That  if  any  collector  shall  fail  to  collect  or  pay  over  to  the 
chief  collector,  the  amounts  collected  as  hereinbefore  provided,  it  shall    gjat^    collector 
be  the  duty  of  the  State  collector,  and  he  is  hereby  authorized  and  re-  <"  "'fP'?",  ''«""- 

,..',,,,  1,1.  .  .    .1  i      ii.      yjcnt  "listrlcl  col- 

quired,  immediately  after  such  delinquency,  to  report  the  same  to  the  K-.-tors. 
commissioner  of  taxes,  who  shall  issue  a  warrant  of  distress  against  t.iies"Thatr'iss'uV 
such  delinquent  collector  and  his  sureties,  directed  to  the   marshal  of  wmrant  of  ci  la- 
the district,  therein  expressing  the  amount  of  the  taxes  with  which  the 
said  collector  is  chargeable  and  the  sums,  if  any,  which  have  been  paid. 
And  the  said  marshal  shall  himself,  or  by  his  deputy,  immediately  pro-     ^,^5^4,  ^hMi 
ceed  to  levy  and  collect  the  sum  which  may  remain  due,  by  distress  levy  and   coUuct 
and  sale  of  the  goods  and  chattels,  or  any  personal  effects  of  the  delin-  .,;ie   aV/rVving 
quent  collector,  giving  at  least  five  days  notice  of  the  time  and  place  of  no''c«  thereof, 
sale,  in  the  manner  provided  by  law  for  advertising   sales  of  personal 
property  on   execution  in  the  State  wherein  such  collector  resides :     ^^  ^^^^  ^^^^  ^^ 
And,  furthermore.  If  such  goods,  chattels  and  effects  cannot  be  found  collector   are  in- 
sufficient to  satisfy  the  said  warrant,  the  said  marshal  or  his  deputy  shall  fv'^^a?raDV  h*ow 
and  may  proceed  to  levy  and  collect  the  sum  which  remains    due,  by  marshal  shall  pro- 
distress  and  sale  of  goods  and  chattels,  or  personal  effects  of  the  surety 
or  sureties  of  the  delinquent  collector,  giving  notice  as  hereinbefore     ^.^  ^^  ^^^^  ^^ 
provided.     And  the  bill  of  sale  of  the  officer  of  any  goods,  chattels  marshal  to  be prt- 
or  other   personal  property,  distrained  and  sold  as  aforesaid,  shall  be  ^^{"j';;' ^^^''^^p"^'® 
prima  facie  evidence  of  title  to  the  purchaser,  and  of  the  right  of  the  chaser. 


32  ^  THE  ASSESSMENT  ACT. 

Landa  and  real  oflScet  to  make  sucli  Sale,  and  of  the  correctness  of  his  proceedings  in 
e^-ute  of  coitectoi-   ^l]^-^    ^.^g  sam3.     And  for  Want  of  goods  and  chattels,  or  other  per- 
distrained  in  case  sonal  cffccts  cf  £uch  collector  or  ms  suretiGs,  snmcient  to  satisfy  any 
ai^elnsuffici'Int'  *to  Warrant  of  distress,  issued  pursuant  to  the  preceding  section   of  this 
satisfy  warrant  of  ^gf-^  ^^jq  Jauds  a^ad  real  ostatc  as  such  collector  and  sureties,  or  so  mnch 
thereof  as  may  be  necessary  for  satisfying  the  said  warrant,  after  be- 
ing adverti^.ed  for  at  least  throe  weeks  in  not  less   than  three    public 
places  in  the  collection  district,  and  in  one  newspaper  printed  in  the 
district,  if  any  there  be,  prior  to  the   proposed  time  of  sale,  may  and 
shall  be  sold  at  public  auctifia  by  the  marshal  or  his    depu'y,  who, 
upon  such  sale,-  shall,  as  such  marshal  or  deputy  marshal,  make  and 
deliver  to  the  purchaser  of  the  premises  so  sold  a  deed  of  conveyance 
MarRhaito  make  thereof,  to  bc.cxeciited  and  ackuoffledged  in  manner  and  form  prescribed 
of  conve^Mcef"^   by  the  laws  of  the  State  in  which  said  lands  are  situated,    whioh  said 
deed  so  made  shall  invest  the  purchaser  with  all  the  title  and  interest 
of  the  defendant  or  defendants  named  in  said  warrant,  existing  at  the 
time  of  seizure  thereof,  and  all  monies  that  remain  of  the  prtjceeds  of 
Surp:us  of  pro-  such  salc,  after  sitisfying  the  said  warrant  of  distress,  and  paying  the 
ceeds  of  sale,  af-  reasonable  costs  and  charges  of  sale,  shall  be  returned  to  the  propric- 

ter  paying   costs,  ,  ^.tii  i7i.iii?  -i 

Ac,   to  be  p;iid  tor  of  the  lands  or  real  estate  sold  as  aroresaid. 

over    to   proprie- 
tors of  land.  EXTORTION  AND  PENALTY    THEREOF. 

Sec.  23.  That  each  and  every  collector  or  his  deputy,  who  shall 
exercise  or  be  gailty  of  any  extortion  or  wilful  oppression  under  color 
of  this  act,  or  shall  knowingly  demand  other  or  greatcrsums  than  shall 
bo  authorized  by  this  act,  shall  bo  liable  to  pay  a  sum  not  exceeding 

toS'by  Miiec-  double   the  amount  of    damages  accruing    to  the  party   injured,   to 

'or-  be   recovered    by    and   for    the    use    of  the    party    injured,    with 

costs  of  suit,  and  shall  bo  dismissed  from  oHicc,  and  be  disqualified 
from  holding  such  office  thereafter ;  and  each  and  every  collector  or 

depuSi'aii  give  ^^is  dcputy  shall  give   receipts  for  all  sums   by  them  collected  and 

receipts   for    all  retained  in  pursuance  of  this  act. 

collections.  ^^  ^  g^^^  ^4^  Tjj^t  all  property,  credits,  income  and  profits,  and  every 
Estimate    and  article  or  object  subjected  to  taxation,  shall  be  estimated,  valued  and 

valuation  of  pro-  assessed,  at  the  value  thereof  at  the  time  of  assessment,  in  Confederate 

party,  credits,  Ac,        .  '  ,•  '  /,       ^    •,    ^'2  J       ,L'       *• -,  /-/.*  ^ 

how  to  be  made.  '  HOtes. /1  t^n  *  <  "  V-       ^   i>t'V\»^  ^«'Vm,*C-<i'«  ♦k»  t'*-*-  « -1  C/^C   -. 

'    COLLEdTOR^  AND  As'SE^SORS  TO  ENTER  BUILDINO.     PENALTY  FOR  REF'PeiNa 

TO  ADMIT  THEM. 

Sec.  25.  That  the  collector  or  deputy  collector  or  assessor  shall  be 
utfes"l°nd^'is^s^cs'-  authorized  to  enter,  in  the  day  time,  any  brewery,  distillery,  manufac- 
sorsto  have'rigiit.  tory,  building,  or  place  other  than  the  dwelling  house,  where  any  pro 
°^*^°*'"^*ept'dweN  pel ty,  articles  or  objects   subject  to  taxation   are  made,  produced  or 


raises  excep 


ling  houses.  j^gp^  within  his  district,  or  in  which  any  taxed  business  is  conducted, 

oiDspec    00  s.  ^^  ^.^^  ^^  ^^  ^^^  ^^  necessary  to  ascertain  the  amount  and  value  of  said 

property,  articles  or  objects,  he  may  also  inspect  any  books  in  which 
^  are  kept  the  entries  of  such  items  as  are  required  to  make  the  returns 

required   from  time  to  time  to  be  made  ;  and   every   owner  of  such 

Pena't    for  r    t)i'6wery,  distillery,    manufactory,   building  or  place,  other  tban   the 

fusai  to  admit  cot  dwelling  house,  or   persons  having  the  agency  or  superintendence  of 

lectors,  etc.  ^^e  same,  who  shall  refuse  to  admit  such  officer,  or  to  suffer  him  to 

examine  said  properly,  articles  or  objects,  or  to  inspect  said  accounts, 

shall  for  every  such  relueal,  forfeit  and  pay  the  sum  of  five  hundred 

dollars. 


THE  ASSES8MEST  ACT.  33 


COLLECTOR    BEING     BICK     DEPUTT   TO    ACT. 

Sec.  26.  That  in  case  of  the  sickness  or  temporary  disability  of  a  Deputy  auth'^r. 
collector  to  discharge  such  of  his  duties  as  cannot,  under  existirg  laws  \llf^\°  "^^  ^^"J; 
be  discharjDred  by  a  deputy,  they  may  be  devolyed  by  him  on  his  dcp-  iietDCM  of  lauer. 
uty:  Provided,  That  information  thereof  be  immediately  communi- 
cated to  the  Secretary  of  the  Treasury,  and  shall  not  be  disapproved  thlreo/ro'bVfo" 
by  him  :  And  provided  further,  That  the  responsibility  of  the  collcc-  '^^^^l^^^^"^^^"' 
tor  or  his  sureties  to  the  Confederate  States  shall  not  be  affected  or  collector  "to  b* 
impaired  thereby.  re.poniibi,. 

DEATH    OF     COLLECTOR. 

Sec.  27.  That  in  case  a  collector  ehall  die,  the  deputy  of  such  col-  ,  Deputy  to    »ct 

.»  ,        .  1     11  .•  .  .         .•!  ii  L  In  case  of  colleo- 

lector,  if  he  have  one, ^shall  contmue  to  act  until  the  successor  be  ap-  tors  death, 
pointed  :  Provided,  He  shall  not  so  act  for  a  period  exceeding  sixty  1^^^"^^/^^°^  *■*»"•• 
days;   and  the  deputy  of  such  collector  may  and  shall,  until  a  succes- 
sor shall  be  appointed,  discharge  all  the  duties  of  said  collector ;  and     Remedy  to   be 
for  the  official  acts  and  defaults  of  such  deputy,  a  remedy  shaH  be  had  ^^^  °f"  co^ect^r 
on  the  official  bond  of.  the  collector,  as  in  other  cases  ;  and  any  bond  in  case  of  default 
or  security  taken  of  such  deputy  by  such  collector,  pursuant  to  the  °     *^"'^' 
provisions  in  this  act,  shall  be  available  to  his  heiri*  or  representatives,     n^^jof  deputy 
to  indemnify   them  for    loss  or  daraac;e  accruing  from  any  act  of  the  to  be  available  to 

,       "'  ,       .  °  !•  i      ii        J    »•  <•  U  neirs  of    collector 

oroper   deputy  so  continuing   or  so  succeeding  to  tuo  autiea  oi  sucn  in  casB  of  default 
coUector.  °^  '"""*■■• 

COLLECTORS    A*D    DEPUTIES    AUTHORIZBD    TO    COLLECT    ALL    TAXEB,    A5D 
PROSBCtTTE   FOR    RECOVERY    OF    FINES    AhD    PENALTIES. 

Sec.  28.     That  it  shall  be  the  duty  of  the  collectors  aforesaid,  or- 
their  deputies,  in  their  respective  districts,  and  they  arc  hereby  aurho- 
ri-^ed  to  collect  all  the  taxes  imposed  by  law,  however  the  same  may  he 
designnted,  and  to  prosecute  for  the  recovery  of  the  same,  and  for  the  ctc^^^  he"recoV. 
recovei-y  of  any  sum  or  sums  which  may  be  forfeited  bv  virtue  cf  this  ei-e.i  in  the  name 

-,,,_•'  ,   .  1   «     /.  ■  1  •    T  "i         •  1  and  for  the  use  of 

act;  and  all  fines,  penalties  and  forfeitures  which  may  be  incurrecl  or  the  Coufederatn 
imposed  by  virtue  of  this  act,  shall  and  may  be  sued  for  and  recovered  ^'*'"- 
in  the  n^me  and  for  the  use  of  the  Confederate  States,  in  any  proper  ^s-on  res  i  d  c  n  t 
form  of  action  or  proceeding,  before  any  court  of  competent  jurisdic-  taxpayers  may 
tion:  Provided,  That  any  person  who 'is  a  non-resident  of  the  State  Pr^^J^f  .IJ^y^",;'* 
in  which  he  may  have  taxes  to  pay,  may  pay  the  whole  amount  of  such  collector  of  state 

.         ',       «  ..'  /.ir-...        ■  !•!_  Li  where  property  IS 

taxes  directly  to  the  State  collector  of  the  State  m  which  such  taxes  located. 
are  due,  and  any  person  having  to  pay  taxes  in  two  or  more  collection  p.y"'^*^"' "Jn 
districts  of  the  same  State,  may,  if  he  resides  ia  such  State,  pay  the  property  lucated 
whole  amount  of  his  taxes  in  that  State  to  the  district  collector  of  the  ^oiiec'ti.rndTstricu 
district  wherein  the  taxpayer  resides,  and  the  said  State  or  district  to  collector  of  dis- 
coUector,  as  the  case  may  be,  shall  issue  separate  receipts,  in  duplicate,  re^^I  ^^^"^  ^^ 
to  such  tax-payer,  for  the  amount  of  taxes  due  and  paid  on  property  „iJ>u'toTe'^ren 
in  each  collection  district  where  the  same  is  located,  one  of  said  re  scch  tax  papers, 
ceipts  to  be  retained  by  the  tax-payer  and  the  other  to  be  delivered  to  ly^l^^^  "nd  the 
the  district  collector  of  the  district  in  which  the  property  designated  °^^*/^^*r"'*[*^j^« 

therein  is  situated.  trict  where    pro- 

perty therein  de- 

FALSE    8WEARIKG    HELD    AS   PERJURT.       PEKALTIES    THEREOF.  tei****  '*  *'***" 

Sec.  29.     Oaths  and  affirmations  required  under  this  act,  may  be 
administered  by  any  collector  or  assessor ;  and  if  any  person,  in  any 


34  THE    ASSESSMENT    ACT. 

Oaths^  may  be  g^gg^  oiatter,  bearing  or  other  proceeding,  in  which  an  oath  or  affirma- 

eei)«!«teror  aweg-  tioD  fihall  be  required  to  bo  taken  or  administered  under  and  by  virtue 

*"'•  of  this  act,  shall,  upon  the  taking  of  such  oath  or  affirmation,   know- 

7aise    wear  n   ^^S^J  ^°^  willingly  swcar  or  affirm  falsely,  every  person  so  oflfending 

deemed  perjury,   shall  be  dccmed  guilty  of  perjury,  and  shall  on  conviction  thereof,  be 

subject  to  the  like  punishment  and  penalties  now  provided  by  the 

laws  of  the  Confederate  States  for  the  crime  of  perjury. 


Permltr  for  false 
tweariBg 


ACCOUNTS  TO  BK  KEPT  AT  TREASURY  OF  MONIES  RECBIVED  FROM 
lACH  STATE.  IX  CASH  OF  LEVY  AND  SALE  PARTY  AGGRIEVED  TO 
AFPLY    TO    COLLECTOR    FOR    RELIEF. 

Sec.  so.     That  separate  accounts  shall  be  kept  at  the  Treasury  of 
all  monies  received  from  each  of  the  respective  States,  and  the  State 
collector  shall  procure  from  each  tax  collector  such  details  as  to  the 
State  collector  ^aj^  and  shall  classify  the  same  in  such  manner  as  the  Secretary  of  the 
of  tA\"  ^    *'*"  Treasury  shall  direct,  and  so  as  to  provide  fall  information  as  to  each 
subject  of  taxation. 
Remedy  for  tax-  .    gjjQ^  ^i   -phat  whcu  anv  tax  shall  have  been  paid   by  levy  and  dis- 
for  relief.  tramt,  any  person  or  persons,  or  party  who  may  leel  aggrieved  there- 

by may  apply  to  the  district  collector  for  relief,  and  exhibit  such  evi- 
dence as  he,  she  or  they  may  have  of  the  wrong  done  or  supposed  to 
have  been  done,  and  after  a  full  investigation  the  collector  shall  report 
the  case,  with  such  parts  of  the  evidence  as  he  may  judgd^material,  in- 
Distri»t  coUec-  eluding,  also,  such  as  may  be  regarded  material  by  the  party  aggrieved, 
•Xc/inThe'^caT- to  the  State  collector,  and  the  State  collector  shall,  if  it  bo   made  to 
to  state  collector  appear  to  him  that  such  tax  was  levied  or    collected,  in  whole  or  in 
rnuy^efund  amMs  part,  wrougfully  or  unjustly,  refuud  the  amount,  and  shall  have  credit 
^^^nVuiiy t'^d'  therefor  at  the  Treasury." 

BILL    OF    8AI.K    PRIMA    FACIS    5VIDENCS   OF  COLLECTOR'S    RIGHT    TO  SELL 

GOODS,    ITC. 

Sse.  31.  That  in  all  cases  of  distraint  and  sale  of  goods  and  chat 
•  tels  for  non-payment  of  taxes,  provided  for  in  this  act,  the  bill  of  sale 
of  such  goods  or  chattels  given  by  the  officer  making  such  sale  to  the 
purchaser  thereof  shall  be  prima  facie  evidence  of  the  right  of  the 
officer  to  make  such  sale,  and  of  the  correctness  of  his  proceedings  in 
selling  the  same. 

REDEMPTION    OF   LANDS   SOLD     FOR   TAXES.      COLLECTORS     TO    PAX    FIVE 
PER    CENT.    ON    MONIES   HELD    OVER. 

Sec  33.     That  when  land  or  other  real  property  has  been  redeemed 

by  the  owner,  his  heirs,  executors  or  administrators,  or  any  one  for 

him  or  them,  in  accordance  with  the  foregoing  provisions  of  this  act, 

CoUectors  to  pay  the  Collectors  shall,  on  application,  pay  to  the  purchasers  the  monies 

Jom^'Tr"  11X  tliiis  paid  for  their  use. 

redemption^here^  Sec.  34.  Each  coUector  shall  bc  chargcd  with  an  interest  of  five 
''Vouectors  char-  P®'^  *'®°t-  P^''"  ^''^^tb,  foT  all  monics  retaiiicd  in  bis  pceeession  beyond 
gedfive  per  cent,  the  timc  at  which  he  is  required  to  pay  over  the  eame  by  law  or  by 
nfes'^et^a^ned!"*''  regulations  established  by  the  Secretary  of  the  Treasury,  or  the  com- 
missioner of  taxes,  under  his  direction. 


t'H£    ASSE3SlfENT   ACT.  35 

RULES    AND    RK»tfLl.TX0X8. 

Sac.  35,  That  the   commissioner  of  taxes,  under  the   direction   of    commissi  oner  of 
the  Secretary  of  the  Treasury,  is  authoriied    to  establish  all   rales  ♦'»'''"*"  estabii«k 
and  regulations  suitable  and  proper  to  carry  this  act  into  effect,  which  tion*.  ^"    "'^"  *' 
regulations  shall  be  binding  on  all  officers  ;  he   may  in  like   manner, 
frame  instructions  as  to  all  details,  which  shall  be    obligatory  upon  all 
parties  embraced  within  the  provisions  of  this  act,  and  m  cases  where   J°  fram«   in- , 
the   time  fixed  for  the  peiformance  and   completion  of  the   various 
duties  prescribed  for  the  various  tax  officers  named   in  this  act  shall,    to  extend  tims 
from  unavoidable  exigencies,  be  insufficient,  the  commissioner  of  taxes,  aj'o'^e<i  ^"J',  Pf- 
by  authority  of  the  Secretary  of  the  Treasury,  shall  have  power  to  when  the  same'u 
make  extension  thereof,  as  circumstances  and   the  public  interest  may  f'?"^^'' *«  1j» >"«uffi-  . 
require.     And  that  in  those  States  and  localities,   which  are  or  may 
be  temporarily  inaccessible,  or  which  are  so  remote  from  the  seat  of    Tn  make  ext(?»- 
government,  as  to  render  it  impracticable   for  lists  or   returns   to  be  "e"ruin^«s^'  '' 
made  by  the  time   required  by  the  provisions  of  this  act,  it  shall 
be  the  duty  of  the  commissioner  of  taxes,  by  the  authority  of  the  Secre- 
tary of  the  Treasury,  to  make  such  extension  of  the  time  for  making 
such  lists  and  returns  as  circumstanecs  and  the  public   interests  may* 
require. 

COMPENSATION     OJ"     DI8T1UCT      eOLLECTORS.       LIBK      TO      ATTACH      TROM 
DATB  OF'ASSEesMENr. 

Sl^c.  36.  That  the  compensation  of  district  tax   colleotcrs  shall  be  «        •'        »^*<L, 
five  per  centum  on   the  first  twenty  thousand  dollars  collected  and  >*" 

paid  over,  and  two  and  a  half  per  centum  on  all  sums  beyond  that 
amount  collected  and  paid  over,  until  buch  compensation  skall  attain 
a  maximum  of  two  thousand  dollars.     And  there  shall  be  allowed  and     Maximum  com- 
paid  to  the  several  assessors  for  their  services  under  this  act,  five  dol-  trurooulator/'* 
lars  for  every    day  employed  in  making  Ksts    and  assessments  under 
this  act,  the  number  of  days  being  certified  by  the  district  collector     Compensati  •  ■ 
and   approved    by  the  State  collector,  and  also  five  dollars   for  every  "  a»»«»»o'»- 
hundred  taxable  persons  contained  in  the  list  as   completed  by  such     Maximum  co«- 
assessor  and  delivered  to  the  collector  :  FroticUd,  such  compensation  ['J,",o*ry'*"  "^ ' ' 
shall  not  exceed  one  thousand  dollars. 

Sec.  37.  The  lien  for  the  tax  shall  attach  from  the  date  of  assess- 
ment, and  shall  follow  the  property  into  every  State  of  this  Confederacy  ;     u*n  for  tax  to 
and  in  case  any  person  shall  attempt  to  remove?  any   property,  which  »♦"""•'  from  <iat« 

1       Til  11       .'.,..  i.     1       n  •    1      1       of  assessment  aad 

may  be  liable  to  tax,  beyond  the  jurisdiction  of  the  otate  in  which  the  to  foUow  proper 
tax  is  payable,  without  payment  of  the  tax,  the  collector  of  the  district  '^' 
may  distrain  upon  and  sell  the  same  in  the  manber  as   is  provided  in     coneetor  may 
cases  where  default  is  made  in  the  payment  of  the  tax.  distrain  and  aeii 

property  about  t« 
be  moTed  withaut 
DISBURSING   CLERK   FOR   OTFlCE    OT   COMMISSIONER  •»    TAXES.  payment  of  tax. 

Sec.  38.  That  the  Secretary  of  the  Treasury  shall  appoint  a  disburs-  t.^g^v^bonl.'''*'^ 
ing  clerk  for  the  office  of  commissioner  of  taxes,  who  shall  give  bond 
with  sureties  faithfully  to  discharge  the  duties  of  his  office,  in  such 
amount  as  may  be  prescribed  by  ihe    Secretary  of  the  Treasury,  and 
shall  receive,  in  compensation  therefor,  the  sum  of  sevente'en  hundred     CompeBs«tis«. 
and  fifty  dollars.     And  it  shall  be  the  duty  of  said  disbursing  clerk  to 


3'6  THE    ASSESSMENT   ACT. 

examine  and  sottlc  all  accounts   for  salaries,  commissions,  and  otlier 
Duties.  expenses  incidental  to  the  assessment  and  collection  of  the  taxes  pro- 

vided for  by  law,  and  he  shall  render  monthly  or  quarterly  statements 
to  the  proper  auditor,  as  shall  be  directed  by  the  Secretary  of  the 
Treasury,  and  ehall  conduct  the  correspondeYice  in  relation  thereto, 
under  the  sapervision  and  control  of  the  commissioner  of  taxes. 

PERSONS   ELIGIBLE   TO    OFFICE   UNDER   THE   ACT, 

Sec.  39.  No  person  shall  be  eligible  to  fill  any  of  the  offices  enume- 
rated in  this  act,  unless  he  shall  have  attained  the  age  of  forty  years, 
or,  if  under  that  age,  shall  have  been  discharged  from  military  duty, 
by  reason  of  disabilities  received  in  the  military  service,  or  shall  have 
been  declared  unfit  for  military  duty,  by  the  proper  board,  from  other 
causes. 

MISCELLA.NE0U8   PROVISIONS. 

Sec.  40.  That  all  the  officers  mentioned  in  this  act,  whose  ap- 
pfficMs'^maTVI  pointraents  are  required  to  be  made  by  and  with  the  advice  and  con- 
made  by  Presi-  gg^t  of  the  Senate,  may  be  appointed  by  the  President  during  the 
of  Senate"^ '^'^'^^^  rccess  of  the  Senate,  and  said  appointments  shall  be  submitted  to  the 
ments'to^be'sub-  Senate  for  confirmation  at  its  next  session,  and  in  case  the  same  be  not 
mittedatnextsea-  confirmed  by  the  Senate  at  said  session,  such  appointments  shall  cx- 
"to    expire    In  pif©  at  the  end  of  the  session. 

case  they  are  not      gjg  41_  That  the  provisions  of  this  act  shall  not  be  construed  to 
*^  Act  not'to alter,  alter,  impair,  or  repeal  any  portion  of  the  act  passed   at  the   present 
the^fax  "ct"^^"^''  session  entitled  "An  Act  to  lay  taxes  for  the  common  defence  and  carry 
on  the  government  of  the  Confederate  Slates,"  regulating  the  manner 
of  ascertaining  and  assessing  the  income   tax   for  the  year  eighteen 
■•     Valuations    of  hundred  and  sixty -three,  and  for  subsequent  years,  and  the  manner  of 
'^madeTn  Oonfed'e^-  ascertaining,  assessing  and  collecting  the  tax  in  tind  :    Provided,  That 
rate  notes.  all  Valuations   required    in    ascertaining   and   assessing  the   said   in- 

come tax  and  tax  in  kind,  shall  be  made  in  Confederate  notes. 
?wtd'^^to"make/    Sec.  42.  That  the  Secretary  of  the  Trea^ury  may  prescribe  regula- 
'  prepayments    of 'tioDs  to  enable anv  tax-payer  to  pay  into  the  treasury,  in  advance  such 

taxes  and  entitled/  ,  /  ^"'  ij?i  i^^  •      ,.  \.-  i 

to  interest  there-' "um  as  he  may  choose  on  account  of  taxes  to  accrue  against  him,  and 
on.  ito  obtain  therefor  a  certificate  beaiinar   interest  at  the  rate  of  five  per 

"^of  not  transfera-icjint.  a  year  uutil  his  taxes  are   payable,  but  such  certificate  shall  not 
' '''ah  bonds  madete  transferable. 

payabi'^to  Con-      gjc  43.  All bouds required  to  be  executed  under  the  provisions  of 

this  act  shall  be  made  payable  to  the  Confederate  States. 

vaiuat  i  8  II  e,  f      Sec.  44.  In  no  valuation  of  credits  under  the  provisions  of  this  act, 

•r«<ut».  shall  any  credit  upon  which  the   holder   will   endorse    in  writing  his 

willingness  to  receive   Confederate  notes  in  payment,  be  valued   at  a 

higher  rate. 

AppRorED  May  1st,  1863. 


^> 


AN  ACT  TO  AMEND  THE  ASSESSMENT  ACT. 

AK  ACT  to  amend  the  "  Act  for  the  Assessment  and  Collec- 
tion of  Taxes, ^^  approved  May  first,  eighteen  hundred  and 
sixty-three. 

The  Congress  of  the  Confederate  States  of  America  do  enact,  That 
the  '•  Act  for  the  Assessment  and  Collection  of  Taxes,"  approved  May 
first,  eighteen  hundred  and  sixty-three,  is  hereby  amended  as  follows  : 
I.  The  Secretary  of  the  Treasury  is  hereby  authorized  to  appoint  a 
Chief  Clerk  for  the  office  of  the  Commissioner  of  Taxes,  who  shall  re- 
ceive the  same  compensation  allowed  by  law  to  the  chief  clerks  of  the 
other  bureaus  in  the  Treasury  Department.  II.  The  second  section 
of  the  said  act  is  hereby  amended  and  re-enacted  so  as  to  read  as  fol- 
lows : 

Section  2.  That  for  the  purpose  of  assessing,  levying  and  collect- 
ing all  taxes  and  internal  duties,  each  State  shall  constitute  a  tax  divi- 
sion over  which  shall  be  appointed  by  the  President,  with  the  advice 
and  consent  of  the  Senate,  one  State  Collector,  who  shall  be  a  resident 
and  freeholder  in  such  State,  with  a  salary  of  one  tenth  of  one  per 
cent,  on  the  amount  collected  in  each  State.  Provided,  That  in  no 
case,  shall  the  salary  be  less  than  two  thousand  nor  more  than  five 
thousand  dollars,  and  said  State  Collector  shall,  under  the  regulations 
prescribed  by  the  Commissioner  of  Taxes,  under  the  direction  of  the 
Secretary  of  the  Treasury,  be  charged  with  the  duties  imposed  upon 
himself,  and  with  the  superintendence  and  direction  of  all  the  duties 
of  the  various  officers  in  his  division  or  State,  created  by  this  act. 
The  said  State  Collector  shall  give  bond  with  sureties,  to  discharge 
the  duties  of  his  office  in  such  amount  as  may  be  prescribed  by  the 
Secretary  of  the  Treasury,  and  shall  take  oath  faithfully  to  discharge 
the  duties  of  his  office,  and  to  support  and  defend  the  Constitution  of 
the  Confederate  States, 

Third.  Thirteenth  sectio§  of  the  said  act  is  hereby  amended  and 
re-enacted  so  as  to  read  as  follows  : 

Section  13.  That  the  lists  aforesaid  shall  be  taken  at  such  times  as 
may  be  prescribed  by  the  Commissioner  of  Taxes,  under  the  direc 
tion  of  the  Secretary  of  the  Treasury,  or  with  reference  to  the  time 
when  the  said  taxes  become  due,  and  the  assessors  respectively  after 
collecting  the  said  lists,  shall  proceed  to  arrange  the  same,  and  to  make 
two  general  lists,  the  first  of  which  shall  exhibit  in  alphabetical  order 
the  names  of  all  persons  liable  to  pay  any  tax,  residing  within  the 
collection  district,  together  with  the  value  and  assessment  or  enumera- 
tion, as  the  case  may  require,  of  the  objects  liable  to  taxation  within 
such  district,  for  which  each  such  person  is  liable,  or  for  which  any 
firm,  company  or  corporation  is  liable,  with  the  amount  of  tax  payable 
thereon  ;  and  the  second  list  shall  exhibit  in  alphabetical  order,  the 
names  of  all  persons  residing  out  of  the  collection  district,  owners  of 
property,  within  the  district,  together  with  the  value  and  assessment, 
or  enumeration  thereof,  as  the  case  may  be,  with  the  amount  of  tax 
payable  thereon  as  aforesaid.  The  forms  of  said  general  lists,  shall  be 
devised  and  prescribed  by  the  State  Collector,  under  the  direction  of 


^  AN    ACT    TO     AMEND    THE  ASSESSMENT     ACT. 

the  Commissioner  of  Taxes  ;  and  lists  taken  according  to  such  forms, 
shall  be  made  out  by  the  assessor  or  assessors,  and  delivered  to  the 
district  collector  within  thirty  days  a^ter  the  time  fixed  by  this  act  as 
aforesaid,  and  if  any  assessor  shall  fail  to  perform  any  duty  assie;ned 
by  this  act,  within  the  i^m^  aforesaid,  not  being  prevented  therefrom 
by  sickness  or  other  unavoidable  cause,  every  such  assessor  shall  be 
discharged  from  office,  and  shall  moreover  forfeit  and  pay  the  sum  of 
two  hundred  dollars,  to  be  recovered  for  the  use  of  the  Confederate 
States,  with  cost  of  suit. 

Fourth.  The  twenty-fourth  section  of  said  act   is   hereby  amended 
.  and  re-enacted  so  as  to  read  as  follows  : 

^  .^  jL,     "  Section  24.     That  all  property,  coin,  currency,  credits,  income  and 
profits,  and  every  article  or  object  subjected  to   taxation  shall  be  esti-  . 
mated,  valued,  and  assessed  at  the  value  thereof  at  the  time  of  assess- 
ment, in  Confederate  Treasury  notes  unless  otherwise  provided  in  the 
law  imposing  the  tax." 

Fifth.  The  thirty- sixth  section  of  the  said  act  is  hereby  amended 
and  re-enacted  so  as  to  read  as  follows  : 
/t^  3^*^  "Section  S6.  The  compensation  of  district  tax  collectors,  shall  be 
five  per  cent,  on  the  first  twenty  thousand  dollars,  collected  and  paid 
over,  two  per  cent,  on  the  next  thirty  thousand  dollars  collected  and 
paid  over,  one  per  cent,  on  the  next  fifty  thousand  dollars  collected  and 
paid  over  and  one-tenth  of  one  percent,  on  all  monies  collected  and 
paid  over  above  the  sum  of  one  hundred  thousand  dollars,  and  there 
shall  be  allowed  and  paid  to  the  several  assessors  for  their  services  un- 
der this  act,  eight  dollars  for  every  day  employed  in  making  lists  and 
assessments  under  this  act,  the  number  of  days  being  certified  by  the 
district  collector  and  approved  by  the  Stale  Collector,  and  also  eight 
dollars  for  every  hundred  taxable  persons  contained  in  the  list  as  com- 
pleted by  such  assessor  and  delivered  to  the  collector  :  Provided,  That 
in  cities  and  large  towns,  when  in  his  judgment  the  public  interest 
may  require  it,  the  Secretary  of  the  Treasury  shall  have  power  to  in- 
crease the  per  diem  compensation  of  assessors,  not  to  exceed  ten  dol- 
lars per  day." 

Section  2.  Referees  under  the  "  act  to  lay  taxes  for  the  common 
defence  and  carry  on  the  Government  of  the  Confederate  States,"  ap- 
proved April  twenty-fourth,  eighteen  hundred  and  sixty-three,  shall  be 
paid  for  their  services  five  dollars  a  daj'',  while  so  employed,  and  asses- 
sors and  collectors  shall  have  power  to  compel  the  attendance  of  wit- 
nesses, by  written  summons,  and  to  require  their  testimony  in  any 
matter  or  investigation,  in  reference  to  the  assessments  aud  estimates 
of  taxes;  such  witnesses  shall  be  entitled  to  the  same  compensation 
allowed  witnesses  for  attending  upon  Courts  of  record  in  the  State 
where  they  may  be  required  to  attend.  Payments  to  referees  and  wit- 
nesses, shall  be  made  by  the  disbursing  clerk,  in  the  office  of  the  Com- 
missioner of  Taxes,  upon  accounts  certified  as  shall  be  required  by  the 
regulations  of  said  office. 

Section  3.  "When  personal  chattels  or  goods  distrained  for  taxes, 
shall  be  claimed  by  any  person  other  than  the  party  for  whose  default 
the  distraint  is  made,  the  claimant  shall  file  with  the  officer  making  the 
distraint,  an  affidavit,  stating  distinctly  the  nature  and  extent  of  his 
claim  ;  and  thereupon  the  right  of  property  shall  be  determined  as  folj 
lows  :     The  collector  and  the  claimant  shall  each  select  a  disinterested 


A 


AN    ACT    TO   AMEND  THE   ASSESSMENT   ACT.  39 

freeholder  of  the  vicinage,  who  may  call  in  a  third,  in  case  of  disagree-  ^ 
ment.  If  the  claimant  shall  neglect  or  refuse  to  select  a  freeholder  on 
his  part,  the  Collector  may  select  two,  who  shall  proceed  as  bc/ore  pro- 
vided. Witnesses  may  be  introduced  bv  cither  party,  and  the  deci- 
sion in  each  case  shall  be  final  and  conclusive.  The  referees  and  wit- 
nesses in  such  cases,  shall  be  paid  as  provided  in  the  second  section, 
and  any  witness  failing  to  attend  upon  the  summons  of  referees,  in  any 
case  meutioned  in  this  act,  shall  be  subjoct  to  a  penalty  of  one  hun- 
dred dollars,  to  be  recovered  with  costs,  in  any  court  of  competent  ju- 
risdiction. 

Section  4.  The  Secretary  of  the  Treasury  is  hereby  authorized  *o 
dispense  with  the  use  of  individual  lists,  bills;  or  statements  required 
of  tax-payers  under  the  provisions  of  the  "  Act  to  lay  taxes  for  the 
common  defence  and  carry  on  the  Government  of  the  Confederate 
States,"  approved  April  twenty -fourth,  eighteen  hundred  and  sixty- 
three,  and  the  "  Act  for  the  assessment  and  collection  of  taxes,"  ap- 
proved May  first,  eighteen  hundred  and  sixty  three,  and  the  Comrais- 
inissioner  of  Taxes  is  hereby  authorized  and  required  under  the  direc- 
tion of  the  Secretary  of  the  Treasury,  to  devise  the  manner  and  form 
of  making  returns  and  estimates  of  taxes,  and  to  establish  such  sys- 
tem as  may  be  deemed  best  foi  the  assessment  and  collection  of 
the  taxes,  without  the  in<iividual  lists,  bills  or  statements  aforesaid ; 
Provided,  That  the  eKtimates  of  referees  shall  be  made  as  heretofore, 
in  accordance   with  the  provisions  pf  the  acts  aforesaid. 

Section  5.  If  the  Treasurer,  or  Assistant  Treasurer,  or  depositary 
of  money  of  the  Confederate  States,  or  any  clerk  in  the  office  of  such 
treasurer,  assistant  treasurer,  or  depositary,  or  any  collector  of  taxes, 
shall  prior  to  the  first  day  of  January,  eighteen  hundred  and  sixty-four, 
in  the  course  of  the  lawful  business  of  such  oflicer,  have  received  in 
payment  or  on  deposit  in  such  office,  any  forged  or  counterfeit  treasury 
notes,  and  shall  establish  by  proof  to  the  satisfaction  of  the  SecretaVy 
of  the  Treasury,  that  the  receipt  of  such  forged  or  counterfeit  treasury 
notes,  was  not  the  result  of  any  want  of  diligence  or  care,  and  atten- 
tion, on  the  part  of  such  officer,  but  was  in  good  faith  a  mistake,  in- 
volving no  fault  on  his  part,  said  Secretary  shall  have  power  to  re- 
lieve such  officer  from  liability,  on  account  of  any  forged  or  counterfeit 
note  so  received. 

Approved  February  l7tb,  1864. 


\ 


X 


INDEX. 


Accoanii  to  be   kept  at  the  treasury  of  all    moni-'S 
&c  ,  Zi 

Act,  life  of  the,  15 

Act  Asiessmeot,  not  to  alter,  iinpair  or  repeal  tax 
,  act,  S6 

'       Apothecaries  5 

Appeals  from  assesments,  ho Tf  made,  19,  26 

collectors  to  hear  and  determine,  26 

what  q'lestion  shall  be  determined,  26 

t  >  bi  male  in  writing,  28 

Appointments  oi  officeri  to  be  made  by  P-esident 

to  expire  in  certain  cases,  36 

Article ■>  taxed  >i'l  valorem,  16,17 

AB-fessmeat.s,  time  of,  -.  12, 16,  IS 

how  to  be  made,  16,  23 

Tal  lation  of,  23,  56 

Assess  )T8,  how  appointed,  22 

qialiric-ition  and  oatli  of  office  of,  22 

penalty  for  failure  to  make  oath  23 

to  make  lists  in  case  of  failure    of  tax. payer 

to  do  -0,  23 

a  itborized  to  enter  vi^eraises,  24,  25 

failure  ti  perform  duties,  penalty  for,        26,  .'5S 
to  have  right  of  eatry  to  iili  premises,  25,  02 

miy  a'lminister  oaths,  9,  11 

to  delirer   estimates  to    collectors  and  file 

receipts  26 

to  trannfer  estimates   of  tax  in  kind  on  to- 
bacco, &c.,  20 
to  teq  lire  statement  of  quality  of  tobacc  >  tax- 
ed in  kind  &■-..,                                                      2^i 
for  tax  in  kind  to  be  appointed  by  Secretary 

of  War,  14 

of  tax  in  kind  to  be  different  from  assessors 

of  money  tax,  14 

duties  'if,  14 

compensation  a'ld  fees  of,  14,  35,  38 

Auctioneers,  2 

Auction  sales  for  registered  dealers  2 

official,  2 

Bacon,  9, 17 

tax  in  kind  on,  may  be  commuttd,  2) 

tithe,  exemptions  from,  12 

Bakers,  5 

Bank  bills  18 

notes,  17 

of  issue,  17 

Bankers,  2 

Beeves,  12,  17 

Bill  of  sa'e  of  marshal  to  be  prima  facie  evidence 

of  lit  e,  31 

,  'prima  facie  evidence   of  right  of  officer  to 

'  sell, 

.  Bills  of  exchange, 

'  Billiard  rooms, 

Blankets, 

Books,  newspapers  fee,  sales  of,  exempt, 


34 

16 

4 

9 

5 

may  b'j  inspected  by  collector  and  officers,        32 

Bonds  of  Confederate  Stat 'S,  tax  on,  IS 

Bond  State  collector  t)  live,       •  21 

district  co'lector  to  give,  22 

of  disbursing  clerk,  35 

tiiide  payable  to  the  Confederate  States,  "6 

Boots,  9,17 

Bowling  alleys,  4 

Brewers,  3 

lirokers,  .  4 

Brokers,  cattle,  5 

Business  to  be  registered,  1 

ButcherSj  6 


Cattle.  j2 

Cattle  brokers,  ^ 

Certificates  of  reterees  conclusive,  9,  39 

of  oath  of  assessor  to  be  t  j  be  given  to  coUec-  ' 
tor.  22 

Chief  clerk  to  commissioner  of  taxss,  appointment 

-."»*''  '    37 

Circus,  4 

Claim  of  government  when  accruing  toland».'ld 

for  taxes,  «j 

Classification  of  details  of  tax,  27   84 

Coal,  '  17 

Collector  district,  how  appointed,  22 

qualiScation  and  duties  of,  22 

shall  ijive,  rensw  and  strengthen  bond,  22 

to  take  oath  of  office,  22 

may  appoint  d'  puties  and  require  bond.^,  22 

responsible  for  deputies,  22 

bond  of,  to  be  security  for  deputy,  22 

p  open?  of,  to  be  bound  by  statutory  lien,        28 

c  iiipensanon  of,  35  3^ 

to  receipt  for  estimates  &e.,  '  14 

to    arrange    estimates     and     make    gt-neral 

lists,  25, 27 

hhall  submit  lists  to  all  persons,  26 

has  power  to  examine  and    equalize  valua- 
tions, 26 
shall  hear  and  determine  appeals,  26 
to  forward  evidsnce  in  cases  of  appeal,              2(i 
to  make  lista  and  forward  to  State  collector, 

ice,  '    27 

To  give  noti  e  of  time  for  paying  tax-s,  27 

how  to  proceed  in   case   of   failure   to  pay 

taxes  27 

authorized  to    seize  real    estate  in  certain 

cases.  27  2J 

authorized  to  distrain  in  cert 'in  cases,        27,' 35 
how  to  proceed  when  property  seized  is  not 

divisible,  28,29 

how  to  proceed  when  property  ii  iusufiicient 

'tc  ,  23,  29 

shall  keep  record  of  sales,  30 

How  to  di.sposo  of   surplus  of  proceeds  of 

fa'.es,  25, 29 

shall  render  account  of  all  charges,  28 

authorized  to  coU-aot  or  prosecute  for  all  taxes,    33 
may  remit  tax  in  certain  casf  s,  19 

shall  make  certificate  of  redemption  to  clerk 

of  court,  30 

shall    complete  coUsctions    and  render   ac- 

comts,  3i) 

Rh  11  sign  duplicate  receipts  for  tixes,  30 

shall  give  receipts  for  all  collections,  S),  32 

to  be  charged  with  whole   amount  of  taxes, 

&c.,  Sl,U 

how  to  be  credited,  31 

may  compel  attendarce  referees,  &c.,  33 

Collectors  State,  how  appointed  and  qualification 

of,  19,  21.37 

salary  and  duties  of,  21,  37 

bond  and  oath  of,  21,  37 

shall  make  monthly  returns  of  all  monies,      3} 

shall  furnish  commisssoner  with  lists.  &e.,      31 

to  report  d  linqu'-at  collectors,  31 

to  cl-ssify  details  of  tax,  34 

may  refund  monty  in  certain  cases,  Z9,  34 

sec.  39 — assessment  act  not  to  apply  to,  19 

ColUction  district,  how  created.  21 

Commissaries  authorized   to  CjUect  tax  in   kind 

in  cert^vs  cases,  13 


42 


INDEX. 


31,  34, 


16, 


Commission  merchact?, 
CoiQmi83ioner  of  taxes, 

office  of,  created, 

appoiuted  hj  the  President, 

lulary  of, 

duties  of. 

clerical  force  of. 

to  establish  rules  and  regulations, 

to  issue  warrant  of  distress, 

to  fra'.Tie  instructions, 

to  extend  time  for  completing  duties, 
Conjpanits   tax    n  shares  of, 
Com(iensalion  of  witnesses, 
Confectioneis, 
Contractors  for  the  government, 
Corn,  9 

Corpor:itions  to  reserve  one-tenth  annual  earnings, ' 
Cotton,  J  3 

wool  &c  ,  to  he  distributed  to  agent  of  Secre-  ' 
tary  of  the  Treasury, 

cloths. 
Credits, 

estimate  and  valuation  of.  how  t  ^  be  made, 
Counterfeit  lotes  collectors,   &'c.,  when   relieved  ■ 

from  liability  for  receipt  of, 
Currency, 
Dealers  wholesale,  3 

retail, 

tax  oa  wholesale, 

tax  on  retail, 

in  lifiuor,  wholesale, 

ii  liquor,  retail, 
Debts, 

Deductions  frsm  ad  valorem  tc.x  for  1804,  T    S 

Deeds  for  property  sold  for  taxes,  how  made,       '     ' 

shall  include  all   land  sold  to  one  person  at 
same  time, 

of  conveyance  to  be  given  by  marshal, 
Defaulting  collectors,  how  proceeded  against, 
Dentists, 

Depositaries,  Secretary  of  the  Treasury  to  desig- 
nate 

receipts  of,  to  be  vouchers  for  State  collec- 
tors, 

regulntion  for,  to  be  prescribed, 
Deputy  collectors,  how  and  by  whom  appoiuted, 

authority  of, 

bond  required  of, 

may  act  in  case  of  collector's  disability.      23 
^  to  act  in  cise  of  collector's  death,  ' 

how  long  to  act. 

In  case  of  default  of,  remedy, 

bond  of  to  be  available  to  heir*  of  collector 

authorize  1  to  collect  all  taxes  or  prosecute 
for  same, 
Dit>iiled  eolJiers,  daily  wagea  of,  exumpt, 
Disbursing  cKrlj,  bond,  dutiee  and  coiapenBatioa, 
Distillers, 

of  fruit  for  n'nety  days  or  less 
Distrain,     collectors   authoriatd     to,    in    certain 
cases,  27 

notice  of  to  be  given  ' 

Diitraint  of  lands  and  goods  of  collector  snd  rure- 
ties. 

may  bo  made  of  property  about  to  he  moved 
without  payment  of  taxes, 
Distrained,   right  of  property,  how  determined 

goods  when  returnable  to  owner, 

pioperty,  how  disposed  of,   when  not  ditisi- 
ble, 

property,  when  insufficient  ti  pay  taxes, 
Dividends  of  stockholders,  when  exemjjt 
Mating  hou  es, 
Eiiuibility  to  office, 
Usti  mates, 

general  lists  •f,   to  be  made, 

of  Income, 

and   valuation  of  property,  fcc,   kow   to   be 
made, 
Bvidance  in  cases  of  appeal   to  be   forwarded  to 

Sate  collector, 
Sxchan.e,  bil  s  of, 
Sxecutors,  duties  of. 

Exemptions,  S,  »,  18,  ]2,  14,  IT, 

Bxtdrt;on  by  «ollM>«r,  psnalty  for, 


3-i 

28 
8 
3 

8S 
18,  14,  26 

14 
8 


ITailnre  to  pay  taxes,  penalty  for,  '17 
False  return.s,  9 
swearing  deemed  perjury,  33 
penslty  for,      ,  34 
Feep,                            ^  li 
Fiduci.iries  answerable  for  all  tnxes  &c.,  14 
Fines  and  pLUi.lties  to  be  rccotert  1  for  u(>e  of  Con- 
federate States,  33 
Flour,  9  17 


Fodder, 

Forage,  Secre 'a'-y  of  War  to  sell  in  pertain  cases, 

F<reigners   doi.ng   business    in    The    Confederate 

States. 
Fraudulent  list,  penalty  for  making. 

valuation,  how  made  iu  c^sb  of, 
Fruit,  distillers  of. 
Gold, 

wares, 

co'n,  bullion,  &e., 
Cruardiaus, 
Harness, 
lists. 
Hay, 
Hides, 

Hogs,  slaughtered. 
Horses, 
Hotels , 
Incomes, 

tax  on, 

tax  on,  when  and  how  collectable, 

not  to  include  pr»duct-3  of  land  taxed  in  kind, 

aeductions  from,  when  and  how  to  be  made, 

bow  estimated, 

when  e.xempt, 

e^tiu'atcs  of  to  be  delivered  to  collector, 

additional  tax  on,  when  to  be  assessed  aud 
collected, 

for  year  1864,  when  to  be  exempt, 
Inns, 
Interest  allowed  on  prepayments  of  taxes, 

certificates  of,  uot  transferable, 
Iron, 

Jewels,  jewelry,  Ac, 
Jugglers, 
Lawyers, 
Leather, 

Lessor  released  when  tenant  hr.s  paid  tithe, 
Lien,  siatntory,  t^i  shall  be  a, 

for  tax  to  attach  from  date  of  abjcssment, 
L'.quors, 

wholesale  dealers  in,  2 

retail  dealers  in,  "2 

Liste,  individual  may  be  dispensed  with,  53 

two  gsneral,  to   be  made  by  district  collec- 
tors, '^,  S7 

character  of  general,  t«  be  made  by  district 
collectors,  25,  87 

time  and  place  of  making,  to  be  advertised,       i* 

when  and  where  open  to  iuspectiou,  26 

appeals  from,  when  and  where  to  be  received,  StJ 

to  bo  made  »nd  foi  warded  to  State  collector 
Ac  ,  2T 

when  tax  payer  faili  to  make,  24 

of  nonreslflfinta,  how  they  may  be  made,  24 

shall  be  accepted  when  made  and  subicribed  bf 
Assessor,  24 

peniiliy  for  fraudulent,  24 

Li  very  .Stable  keepern,  * 

Manufacturers, 

of  iron,  " 

ilanufaoturii'g  and   Mining,  7 

Marshal  to  levy  and  collect  by  di»t4eijs  and  sale,         81 

bill   of  sale   of,  to   be  prima  facie  evidence  of 


17 
13 

8 
24 
24 

•J 
16,17 

la 

16 

14 

IT 

17 

9,17 

17 

12 

12,  17 

3 

(> 

8 

8 

8 

8 

8 

S 

14 

10 
Ifi 
3 
36 
36 

y,  IT 

IG 

4 

5 

9,  17 

11 

m 

35 


9, 


12. 


title. 

to  make  and  deliver  defd  n(  conveyance, 
Mec>iauics  proiiucts,  when  exempt, 
Mfrchandi*^,  sales  of, 
Mcj  chants  com^u^sion, 
Molasses, 
Monies  collected  as  taxes  ihall  be  foiwa'ded  to  Stale 

collector, 
Mules, 

Nails.  -i^ 

Navisfatlnpr  enterprises,  T 

Non-r»sident»,  property  of,  how  assessed,  24 


INDEX. 


43 


26, 


may  ray  all  taxes  to  State  cnllfctcr. 
Notice  of  increase  of  yaloTtion  to  >>e  servid, 

of  time  of  paying  taxes  to  be  giTeu, 

uf  seizure  cf  Re...  Esta'e  &c.,  to  be  given, 
Oath  of  offici  District  collector, 

of  o!V:ce  State  i_olle'"tnr, 
Oath  assessor  or  coHec'or  may  administer,        ,  9,  1  , 

certilical'i  of  assessor's  oalh  to  be  gi\er.  to  col 

lector, 
Oato,  'J, 

Papers  of  IrikU  solil  for  taxes  to   be  paid  for  by  pur 

teaser 
Pawnbrokers, 
PedlerB, 
Penalty  for  fraudulent  list, 

how  prosecuted, 

for  failure  of  assessor  to  perform  duties, 

for  failure  to  jiay  taxes  when  due, 

for  extortion  by  collector, 

for  refusal  to  admit  collector  and  ofHcers, 

for  false  swearing, 

and  fines  to  be  recorered  in  name  of  Confed- 
erate States, 
Photographers, 
Phyeicians, 
Plate, 

Pork,  9, 

Post  Quarterm.istcr's,  duly  of 

to  receive  estimates  and  give  receipts, 

to  collect  aud  deliver,  • 

to  be   liable   aud  account  for  all  receipts  of 

taxablcs, 

to  state  accounts  and  make  returns, 

to  deliver  estimates  iu  case  of  failure  to  col- 
lect, 

to  transfer  estimates  in  certain  eas  J, 
Potatoes,  sweet,  cniumutation  of  lax  in  k"id  on, 
Prepayments,  taxpayers  has  privMege  to  make 

certilicsie  of,  not  transferable. 
Profits,  9, 

Property. 

of  non-resident  tax-payers,  fcow  assessed, 

advertised  foi  sale,  how  disposed  of,  when  in- 
sutlicieiU  to  pay  tax's;  28, 

when  sold  for  taxes,  how  and  when  redeem- 
able, 
Proiscutions  for  failure  te  pay  taxes  how  made. 
Purchases  of  property  for  Confederate  Stales,  to  be 

credited. 
Quartermasters  Kuthoriced  to  collect  tax  in  kind  in 

certain  cases,  (see  Post  Quartermaster's,) 
Kcal   Estate  m<*iy  be  (cited  by  coUettor  in   certain 
cases,  27, 

Receipts    of   Quartermaster's   or   Commissaries  for 
tax  iu  kind  to  be  good, 

for  taxes  to  be  made  in  duplicate, 
Record  of  sales  of  property,  by  whom   and  how 

made, 
Ktdemplion  of  property  sold  for  taxes,  2S,  29, 

of  property  of  infanta,  idiots,  4e. 
certitcate  of.  to  be  n^ade  by  collector, 

monies  to  be  paid  purchasers  of  lands, 
Refereci,  how  selected,  9, 

ccrtificf>te  of,  conclusive,  9, 

npcnsation  of 

District  coilectori  and  assessors  to  compel  at- 
tendance of, 
Reftand,  Stale  collectors  may  in  certain  cases  19 

Kegiiter,  when  neces.sary  to  make  a  new, 

separate  for  each  business, 
Registration  of  busines.'),  how  and  when  to  b«  mad«, 

failure  to  make, 
Relief  of  tax  payers  in  certain  eaies, 

of  ofllcers  in   certain  cases, 
Remedy  for  tax  payers  applying  for  relief, 
Rents,  deductions  from  in  certain  cases. 
Retail  deale'S,  who  are, 

in  liquor, 

tax  on. 
Returns  to  tie  made  by  tax  payers  to  asseisors,  un- 
der oath,  6, 9, 

character  and  f6rme  of,  6, 

coromissiocer  of  taxet  to  dtterminc  manner  of 
making,  ' 

false. 


19, 


penalty  for  f.';lse, 

penalty  for  failure  to  make, 
Rice  9, 

Right  of  entry  to"  collectors,  assessors,  itc,  25, 

Rules  and  regulations.    Secretary  ot   Treasury!  to 

make. 
.?al,-'.rie^, 
Sale?  at  auction, 

•t  ••iPtion  for  registered  dealers, 

at  auction  oli".  '..', 
Sales  of  property,  (.allectors  shall  keep  records  ot 

what,  the  records  of  shall  exhibit, 

made  by  deputy  shall  be  stated  to  collector, 

surplus  proceeds  from,  paid  to  proprietor, 
Salt.  9, 

Secretary  of  the  Treasury  to   designate  deposita- 
ries, 

to  collect  money  value  of  certain  articles, 

to  make  rules  and  regulations. 
Secretary  of  War  to  sell  forage  iu  certain  ca^. 
Shares,  bank,  &c., 

tax  on,  , 

Ship  building, 

Shoes,  9, 

Silver,  16, 

wares,  16, 

Slaughtered  hogs, 

accoant  of  to  be  exhibited, 

ta.x  on. 
Specific  tax, 

when  to  be  paid, 

to  be  doubled  iu  eertain  cases, 
Stable  keepers. 

State  collector,  (see  (#llec»3r  State,) 
Stalutory  lien,  tax   assessed  ou  eac'i   person  shall 

be  a 
Steel, 
Stocks, 

Sugar,  "i 

Surgeons, 

in  army  or  navy  exempt. 
Taverns. 

Tax  Divi.sion,  each  Stale  to  constitute  a  21, 

Tax  in  kind, 

asscBsor.s  of,  how  appointed,  duties,  eompen- 
sation,  Ac  , 

how  estimali-d, 

how  estimated  in  cJise  of  disagreemcLt, 

estimate  of,  to  be  conclusive, 
»      es-imat^;  of,  to  be  given  to  collector  and  pro- 
ducer, 

resTvations  of, 

exemptions  from, 

how  and  wnen  to  be  deli-  ered,  _ 

penalty  in  case  of  f..''tne  to  deliver, 

govirnment  to  furnish  saca^s,  Ac, 

producers  alloweil  traufportatioa, 

partial  paynu-nls  of  to  be  endorsed  on  esti- 
mates, 

collector  to  issue  warrant  of  diatrest  iu  case 
pf  failure  to  deliver., 

tenant  to  pay   tithe  of  rent, 

yalue  of,  when  to  be  deducted, 

i"oney   value  of,  to  be   collected  In  certain 
cases, 

luwy  be  remitted  in  certain  raeet, 

on  bacon  may  be  commued, 

on  sweet  potatoes,  autaoriied  to   be  com- 
muted, 

on  tobacco  to  be  collected  by  ageati  of  Sec- 
retar>  of  the  Treasury. 

on  tobacco  how  to  be  delivered, 

on  wool  lobe  retainr d  as  supplies. 
Tax  payer  to  make  ULider  oath,  6,   9, 

noQ-residents,  property  of,  how  assessed, 

non  residenit,  piivilege  of,  in  making  lists, 

how  prosecuted    in  case   of    failur*   to  pay 
taxes,  23, 

Theatres, 

Tebacco,  statement  of  quality  of  to  be  given  to  as- 
sessor, 

tax  in  kind  oo,  to  be   rejected  by  agents  of 
the  Secretary  of  the  Treasury,  18, 

how  to  be  delivered, 
Tobacconists, 


44 


Trustees,  guarOQans,  executors,  Ac,  dutie3  of 
Value  of  t»s    in  kind   to   be    deducted  from  ad 

valorem  tpjt, 
ValuatioBs,  how  made^in  case  of  fi-audulent  returns, 
may  be  equalized  by  District  collector, 
not  to  be  Increaeed  without  previous  notice, 
of  property,  credits,  &c.,  how  to  be  made, 

32,   86, 
Wages  of  detailed  soldiers  exempt  from  tax  as  in- 
come, 


INDEX. 

14 

Wagons,                                             y                                17 

Watches,                                                                               16 

16 

^Tholeaale  dealers,                                                       2,  3 

24 

^         who  are,                                                                 2,  3 

26 

tax  on                                                                 -I    3 

26 

Wkeat,                                                                              IT 

Wool,                                                                         1.",,  IT 

5,  38 

collected  as  tax  iu  Icind  to  be  retained  as  sup. 

plies,                                                                   15 

20 

Woolen  cloths,                                                            9   U 

Hollinger  Corp. 
pH8.5 


